The original question of this thesis was the practical and theoretical proof of controlling in relation to itself. The problem here is firstly that almost every company defines its own controlling in order to achieve an increase in effectiveness and efficiency for the company and secondly that the effectiveness and efficiency of controlling is usually defined only on the basis of the company's effectiveness and efficiency. In this context, controlling is in a more difficult position to assess its effectiveness and efficiency than a unit that can be measured by its return on investment. Therefore, in this thesis a rough methodological proposal based on the linking of the 3-E concept with the BSC followed to show a possibility how the effectiveness and efficiency assessment of strategic and operational controlling can be approached detached from the corporate level. In the course of developing the topic, effectiveness and efficiency were considered as independent and autonomous problem areas in order to present a solution approach specific to each individual case. It can be stated that the connection between the 3-E concept and the BSC enables the central knowledge "If you can measure it, you can understand it, so you can manage it long- and short-term efficiently and effectively".
The effectiveness and efficiency of controlling is realized when the services desired by the controlling customers are offered and thus the controlling-specific customer-related goals can be realized in the best possible way, i.e. quickly, cost-effectively and without errors. A generic definition of effective and efficient controlling cannot therefore be derived from this perspective. The determination of the respective effectiveness and efficiency requirements as well as their concrete results must always be carried out situational in relation to a concrete company situation.