In recent years, it has become essential for business managers to have new ways of thinking in order to sustain performance and growth. There is an increased intensification of market competition. This tough “fight” to win customers resulted that marketing has an ever increasing place in businesses’ strategic and operational activities. Marketing is not quite understood at many companies which often rest upon the fact that it has been one of the least measurable function in a business. Therefore, planning the marketing expenses may be a determining factor to develop a quantitative monitoring system. Marketing decisions are often made without the information, expertise and measurable feedback needed. As a result of the above mentioned it is evident why controlling of marketing sub-processes alias Marketing-Controlling was created. Controlling basically means "results-oriented management". This means that the data gathered, evaluated and a decision is made on that basis. In contrast, the marketing expresses a "market-oriented management". Regarding sales decisions, market values are at the center. Thus, we see that the marketing activities should include not only the transmission of new information but also has to be future oriented in-particular focus on customers and competitors.