Controlling Implementation Project for LUNA Tourist Hotel Company

Case study examines the implementation of controlling in the medium-sized hotel company LUNA, which despite previous investments, struggled with stagnating business results and disorganised investment management. LUNA, consisting of three beachfront hotels, had various departments such as sales, finance and accounting, and human resources, but no controlling activities. This lack led to insufficient information on the performance of each hotel, the alignment of the business with strategic objectives and the chaotic implementation of investments. The majority shareholder and Chairman of the Supervisory Board therefore proposed the introduction of controlling to improve IT support, decision making, monitoring and control of operations. The project follows a step-by-step modular approach and includes analysing existing organisational structures, identifying gaps in business processes and setting up an IT system to monitor key performance indicators such as profitability and hotel occupancy rates. The study highlights potential benefits, including improved resource allocation, risk management and alignment of operations with strategic direction. However, it also identified challenges such as employee resistance and the high cost of implementing controlling. Overall, the case offers valuable insights into the implementation of controlling and its role in overseeing operations, enhancing efficiency, and supporting the achievement of long-term business objectives in a hotel company.