Abstract
Many production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All departments must adapt to the changing requirements and reflect the new challenges in production management. The controlling has undergone a lot of changes. Downloading data is no longer the only task of a controller. Controlling can be integrated into the organizational structure of the company internally as well as externally. Our goal is to define the advantages and disadvantages of using an internal or external controller. To decide whether to outsource some of the process is not just a question of cost reduction or time reduction. Companies very often decide for outsourcing in case of processes, which require special “know how” or are key from the competitiveness point of view. Outsourcing therefore represents a strategic change. Cost savings are only a side effect.