Controlling in the service sector in Europe is undergoing a dynamic transformation. Technological changes, rising labour costs, competitive pressure and regulatory requirements mean that controllers must act faster, more flexibly and closer to the business. Unlike in industry, the key resources in services are people, knowledge and customer relationships, which translates into a different approach to planning and analysis.
The most important trends are presented below, along with examples of their implementation in service companies in Europe.
Digitisation and automation – less Excel, more BI
Trend: Business Intelligence tools and integrated cloud-based ERP systems are increasingly being used in services.
- Example: Poland (business process outsourcing)
Companies from the BPO/SSC sector in Krakow and Wrocław are implementing robotic process automation (RPA) in accounting and reporting. This provides controlling with real-time data and enables faster preparation of customer profitability analyses. - Example: Germany (consulting and legal services)
Large law firms in Berlin and Hamburg use Power BI dashboards to monitor the number of hours worked, effective rates and margins for individual clients.
Flexible planning and rolling forecasts
Trend: Companies are moving away from rigid budgets in favour of quarterly and monthly forecasts.
- Example: The Netherlands (IT and software)
Software houses in Amsterdam and Eindhoven use forecasting based on employee workload – the key driver is the number of billable hours, i.e. hours that can be billed to clients. This allows them to respond flexibly to changes in their project portfolio. - Example: Poland (logistics and transport)
Logistics operators in Poland forecast costs based on fuel prices and exchange rates. Controlling prepares “what if” scenarios, e.g. a 10% increase in diesel prices or changes in transport rates in Germany.
Customer-oriented controlling
Trend: Service companies analyse not only costs and revenues, but also customer lifetime value (CLV) as well as satisfaction and retention.
- Example: United Kingdom (call centres and customer service)
Customer service centres in Manchester measure the cost of customer service (e.g. average cost of a telephone call) and analyse NPS as an indicator of loyalty and relationship length. - Example: Germany (training and consulting companies)
Training organisers check the profitability of a course not only by the number of participants, but also by analysing returning customers – controlling recommends which programmes to develop and which to withdraw.
Artificial intelligence and predictive analytics
Trend: AI supports demand forecasting, resource optimisation and ongoing project reporting.
- Example: France (IT consulting)
Paris-based consulting firms use AI to predict consultant turnover and availability. Algorithms analyse data on workload, holidays and project seasonality and suggest optimal staff allocations. - Example: Poland (marketing companies)
Digital marketing agencies use AI tools that analyse campaign results in real time and compare them with budget assumptions. This allows controlling to immediately adjust advertising strategies.
ESG and sustainable development in services
Trend: In Europe, there is growing regulatory and social pressure to report on the impact of services on the environment and society.
- Example: Germany (consulting firms, Big 4)
Large consulting firms report the carbon footprint of business travel and use systems that recommend rail transport instead of domestic flights. - Example: Poland (IT and shared service centres)
In Warsaw and Gdańsk, companies from the SSC sector monitor energy consumption in offices and data centres. Controlling combines data with operating costs and assesses the impact on service margins.
The new role of the controller – business partner
Trend: Controllers are becoming advisors to managers, not just providers of reports.
- Example: Scandinavia (consulting and HR companies)
In Stockholm and Copenhagen, controllers regularly participate in project meetings – they recommend hourly rates, assess the profitability of contracts and support managers in negotiations with clients. - Example: Poland (IT outsourcing)
Controllers in Polish IT companies are now responsible not only for cost analysis, but also for preparing pricing models for clients, which significantly strengthens their role in sales and strategy.
Summary
Controlling in service companies in Europe is increasingly linking finance with operations and customer relations. The most important trends are:
- digitisation and automation of reporting,
- flexible forecasting based on drivers,
- measuring customer value and satisfaction,
- use of AI for forecasting and resource optimisation,
- ESG reporting,
- and the growing role of the controller as a business partner.
Companies that successfully implement these solutions will be better prepared to compete in the European services market, which is becoming increasingly demanding and fast-paced.
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