Since the beginning of the mechanization of production, there is the requirement for maintaining or repairing the used equipment. The maintenance continued to develop and became – especially for capital-intensive manufacturing companies – an important factor concerning the ability to compete. To perform maintenance effectively and efficiently, necessary control mechanisms need to be applied, which have already found their ways into many companies in terms of control of maintenance. However, it should be noted that when comparing the two concepts of control of maintenance (operational and strategic) the concept of operational controlling has a higher priority in operational practice. In this context, "strategic" stands for long-term oriented or even creating competitive advantage and should therefore be an integral part of each holistic controlling instrument. Aim of this diploma thesis is to develop a concept proposal for the design of the existing maintenance controlling with respect to the strategic controlling after the initial drafting of the theoretical foundations about control of maintenance, and supplementary topics in form of plant and spare parts management or maintenance management. The theoretical foundations of this thesis particularly address the differentiation between strategic and operational control of maintenance and representation of processes. As a link between theory and practice, the conducted empirical study examines the handling of maintenance control in operational practice. In addition to the practical experience of the author, the ideas and approaches that have been collected on the basis of the empirical study are incorporated in the presented concept. The result of this work is an overview of the theoretical foundations of the topic control of maintenance and an examination of the prevailing controlling-situation within the Zur Mühlen Group. Furthermore, the development of a concept proposal for the design-improvement of the existing control of maintenance with respect to the strategic controlling, and the presentation of an implementation concept, which allows the controlling instrument to be rooted in the company, has been realized.