What lies behind the concept of controlling Why is controlling has become so important This will be the two issues, which will deal with this item. Behind the concept lies a management tool for controlling the management and for senior persons in the company. The controlling shares in many aspects. On two major areas will be addressed in this article. Enterprise Resource Planning (ERP) is a term often falls into the company. Through ERP – systems will be tempted to use the resources of a company in such a way that creates a more effective use along the value chain. It should be avoided, the resources of the company unnecessarily wasted. Customer Relationship Management (CRM) describes the way how to deal with customers and how the customer should be documented. Recently found benchmarking with competitors and competing products being increasingly used in CRM systems. In both areas, there are a lot of software on data-warehouse basis, whichSimplify operations of the firms will. But the consultation, analysis and simulation is very important with the help of the controlling in these two areas, because the data of the software must be interpreted. With the introduction of sound policies, enterprise-wide, integrated information must be available to as countermeasures in the restructuring of a company, the business reengineering, or when to proceed. The last paragraph of this article one can easily imagine why the controlling has become so important. Through good Controllingsysteme many management decisions can be simplified. The efficiency of the company can be selectively increased, threats can be detected early. In addition, the structure of the enterprise can be adjusted according to market demand and improved.