Abstract – Developments in recent years have shown that the internal processes of companies and their external environment have complicated by increased dynamics and complexity. For this reason, it is challenging for enterprises to adapt their planning and controlling process to the company’s individual circumstances. This means that depending on the complexity and dynamics, to adapt different concepts individually and then to implement them. Moreover, it is not negligible to identify risks that affect the planning and controlling and integrate them into the planning and control process. It is important to take particular key value drivers of the company wisely. The result of this work is an implementation concept, considering the points described above, for a medium sized company. The implementation concept described is based on the considerations which have been worked out based on a sample plan calculation and ends in an, extended by the risk dimension, planning and management tool.