Controlling für Start-ups – Instrumente und Methoden zur finanziellen Planung, Liquiditätssicherung und strategischen Steuerung

Abstract

Start-ups operate in a dynamic, often uncertain market environment and face numerous special challenges in the start-up and early growth phase. A lack of market knowledge, insufficient capital, a lack of business concepts and increasing regulatory pressure make sustainable development difficult. At the same time, various uncertainties result in decisions that threaten the existence of the company, which means that only early financial and market-oriented management can ensure the survival of young companies. In established companies, controlling has long been an indispensable management tool, whereas in start-ups its potential is often underestimated or not fully utilized due to lack of resources. Against this background, this study examines the extent to which controlling approaches can contribute to financial stability, liquidity protection and strategic management in start-ups, which instruments are suitable for this and how their use can promote the success of the company. In order to be able to process and ultimately answer the research questions in the best possible way, a comprehensive literature search was carried out in scientific databases, specialist literature-related libraries and published expert opinions and statements with regard to the above-mentioned topics in the course of writing the thesis. Practical methods used in the corporate world are explained in more detail and their relevance is confirmed by the studies and investigations analyzed in the thesis. The focus is particularly on the foundation and growth phase of start-ups, whose typical problem areas can be dealt with systematically and purposefully within the framework of controlling-oriented methods. The business plan is the foundation of planning, management and control, while at the same time it is equipped with proven controlling instruments. Accordingly, in addition to classic operational and strategic controlling methods, the bachelor thesis also focuses on instruments for market and competition analyses, such as the five forces model, financial planning, such as cash flow determination and strategies for risk minimization. This extensive literature survey shows that methodological approaches from controlling represent a significant success factor. Particularly in the early company phase, it supports the target allocation of resources, well-founded decision-making and early identification of financial risk. It also creates transparency with regard to cost structures and provides valuable impetus for future-oriented corporate management in terms of internal optimization and strategies geared toward market uncertainties. It is also made clear that controlling adapted to the specific framework conditions not only reveals financial stability, but also strategic potential for success.

Date of Award	2025
Original language	German (Austria)
Supervisor	Christian Schmiedseder (Supervisor)