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About us. The WHU Controller Panel was launched in 2007 as a joint initiative of the IMC with the International Association of Controllers Association (ICV) to derive benchmarks and identify best practices in the field of controlling. Regular surveys enable us to make statements on the development of controlling in the German speaking area.. Er leitet zusammen mit Prof. Dr. Dr. h.c. Jürgen Weber das Institut für Management und Controlling der WHU (IMC). Das IMC ist eines der führenden europäischen Forschungsinstitute in den Bereichen Unternehmenssteuerung und Controlling. Es bündelt die zahlreichen Lehr- und Forschungsaktivitäten der beteiligten Hochschullehrer und Doktoranden.

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trends occur for inspection or obser-vation nonconformances or at-risk behaviors, Pareto analysis determines the most serious and pervasive trends. These trends are then subject to root-cause analysis and subsequent preventive actions. The number of repeat findings could also be trended. •Incident hazard trends: When per-. Abstract. The paper is devoted to the theoretical ground of benchmarking as a method for performance management. The concept, evolution, typology, a model and some practical aspects of.