“We believe Controlling is the management of the process across which management agendas are coordinated to achieve a common goal, making sure that all managers make their decisions efficiently, and just by doing so they develop their professional skills and their human potential.

(…) We must stick at what belong to us: the tools. Basically, delegation processes, starting from the clarification of an area of responsibility and its contribution to the strategy, and ending with the incentives to its manager, including how to prepare plans, programs and budgets and how to adequate information systems and business indicators. Definitely, our job is dealing with the instruments”.

3This particular way of understanding the Controlling area that ¡spossible! shares is taken from J.C. Vázquez-Dodero & E. Weber, professors at IESE Business School. Their ideas are published in their book Evaluación y Control de la Gestión, Biblioteca IESE de Gestión de Empresas (only available in Spanish)