Due to strategic challenges, like a difficult macroeconomic situation, new opportunities in Eastern Europe, the internationalization of procurement and sales markets, new information technologies, the decline in manufacturing depth and other similar developments, companies have to cope with increasing complexity and therefore enormous coordination and adjustment problems. One approach to solve these problems is the concept of controlling, which, in this paper, is considered from the procurement point of view. In a first step the objectives of procurement in general are considered. Then the relevant controlling aspects for the specific case are identified, for they form, together with the above, the basis for the later design of the procurement controlling concept. Furthermore both strategic and operative considerations of procurement controlling are given. In the next step these instruments of procurement controlling are described in theory, which are considered to be sensible for small and medium-sized enterprises in the metal-working industry sector. Then the theoretical background is fitted into the actual circumstances and requirements of the Austria Metall AG and a matching procurement controlling concept is developed. This includes recommendations to improve the effectiveness of the actual procurement activities, especially the vendor rating system, procurement marketing and measurement of the procurements performance.