The term Controlling underwent a continuous change in its evolution. First, it was only understood in the sense of control, implying a past-orientated view of Controlling. This is a consequence of referring to it in its narrowest sense related to the last stage of the co-ordination, planning and control process which is the stage of control. Although this rather narrow delimitation of the term Controlling has been enlarged step by step, the relation to decision and information was missing for a long time. Progress was overdue, especially in connection with the decision-related condensing of information.