Marketing Controlling

Definition of Marketing Controlling

The two terms are ambivalent twin sisters. Both, Marketing and Controlling, are cross-cutting concepts that should not be a privilege of individual experts. I would say Marketing has the biggest conflict of interest with Controlling as normally they want to spend money optimistically and Controlling is more conservative. Marketing follows the approach “guided from the market” and Controlling “guided by the financial result”. The function of Marketing Controlling is to ensure the effectiveness and efficiency of a market-oriented corporate governance.

Tasks Marketing-Controlling

  • Information supply
  • strategic and operational planning / budgeting
  • control and coordination

Information supply

The interests of information supply is the timely accurate detection of Technology and Market changes. Marketing-Controlling must deal with the problems and challenges of individual organizational units and coordinate the interfaces.


Marketing and Controlling very actively cooperate in the sales budgeting. Most likely the Marketing guys are more optimistic as the Controllers when it comes to sales planning. A realistic middle way has to be found. In the Opex area a smooth budget has to be agreed on to serve best for the Marketing-Mix. There are interfaces in all areas. It is important to separate cleanly, which cost center is the final cost driver and needs to do the planning.

Control and Coordination

Is the year then started, it is important that the Controlling regularly makes a plan – actual comparison. First these are the monthly cost center reports and thereafter also detailed evaluations for larger projects. Within the framework of the so-called marketing audits a scope is to verify the basic assumptions, of which one is considered in the development of marketing.

Source: Vgl. Köhler, Beiträge zum Marketing-Management


Marketing-Controlling instruments

Strategic level:

  • SWOT profile
  • Portfolios
  • Customer and market value calculations
  • Budgeting
  • Investment appraisal
  • Brand strength analysis

Operative level:

  • Marketing mix
  • Budgeting
  • Marketing -Engineering
  • Pricing
  • Distribution analysis

Coordination and control:

  • Performance measurement systems
  • Incentive and bonus / commission systems
  • Target Costing
  • Project Controlling
  • Cooperation Controlling


Video (in German) about Marketing-Controlling by Florian Heinemann:


As from my practical experience, Marketing-Controlling is an important building block for a successful business venture. You need a creative Marketing, which is supported for the handling of large amounts of data by Controlling. It is also important, that an economical way is found to retrieve the optimal output.

I would be very happy if you contact me, should you need assistance in this area .


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