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2014 07 31_icv_bulletin_july_2014 2014 07 31_icv_bulletin_july_2014 Document Transcript

  • www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office Dear Readers! Spring was the time full of interesting ICV events. Not only did we have the 39th Controller Congress in Munich for the whole Controller Community (you can read the relation in this issue) but also ICV members countries organized a lot meetings and conferences — in English and in the country languages. On our homepage you can follow past and future events. Let’s stay in touch! On the General Meeting in May the Board showed how the ICV sustainably grows through the acquisition of numerous corporate members: we are very close to 100—maybe your company will be our 100th member? Also in May Dr. Albrecht Deyhle celebrated his 80th birthday - I’m happy we all could congratulate him at the Controller Congress! In the Bulletin you can read an article by Dr. Hendrik Vater translated from German. He presents the topic of invest management in a value-oriented company. We also have other publications in the Association: there is a new state- ment printed: Green Controllling (one of the most important topics for all companies thinking about the future develop- ment) and a new White Paper: Big Data (more in this is- sue)! If you think the controlling solution in your company dese- rve some recognition, take part in our competitions: there are three prizes offered by the ICV and our Partners: Inter- national Controller Award, Controlling-Newcomer Award and Green Controlling Award (we’re proud that WiWo Gre- en—the leading German economy magazine is our media partner again)! Take the challenge! Among the winners of the prizes are Lufthansa AG, Hansgrohe AG and Volkswa- gen AG! I hope you have great holidays and come back to work with new ideas! I’m looking forward to seeing you at the Autumn events! Much pleasure while reading! Yours Dr. Adrianna Lewandowska ICV Board Member International Controller Association ICV Bulletin | July 2014 In this issue:  Big Data: „Enabler“ of the controllers’ role as business partner  ICV Awards  39th Controller Congress, Munich Dear Sir / Madam in the Controller Community, I am thrilled after reading your messages on the occasion of my 80th birthday. I was able to personally meet many of those who have written me wishes on the blog: at the General Me- eting of the ICV members May 18 in Westin Hotel, as well as at the Controller Congress on May 19. I was also able to shake your hands! I wish you all the best in your professional and private lives! And I thank you a lot for your congratulations in the name of myself and my family, Yours Albrecht Deyhle Dr. Deyhle thanks the Communi- ty for the Birthday wishes
  • ICV Bulletin | July 2014 An interesting article translated from German Invest Management By Dr. Hendrik Vater Deutsche Post DHL 1. Introduction The objective of value-oriented corporate management is to increase the value of a company on a sustained and perma- nent basis, to continuously improve its ability to generate earnings and to enable the company to grow profitably. Value-oriented corporate management and the correspond- ing goal of increasing the value of the company build on the idea that management must direct its attention towards using the company's resources as efficiently as possible. In other words, a company can achieve enterprise value and the ob- jective of value-oriented corporate management only if it optimises its use of capital and its cost of capital so that the return it generates exceeds the costs associated with the assets used to achieve it. In the DPDHL Group a value orientation is rigorously an- chored in the group's strategy, which aims to make the group the first choice for customers, employees and investors. Its approach to value-oriented corporate management relies on two pillars: first, the continuous improvement of the group's core business and second, ensuring profitable growth. Using the example of DHL Supply Chain Southern Europe, the following article describes how a value orientation can be successfully implemented in a logistics company and then lived in practice thereafter. 2. Investments and customer agreements In logistics companies, particularly providers of contract lo- gistics, managing customer agreements constitutes a crucial aspect of value-oriented corporate management. Providers of contract logistics generally assume the logistics services of their customers for a contractually agreed period that usu- ally extends for three-to-five years. There are two types of customer agreements: Fixed agreements (closed book) Open agreements (open book). In continental Europe closed-book agreements prevail, whereas open-book versions are the norm in the United Kingdom. In addition, a company must consider whether the customer agreement calls for the subsequent use of a "dedicated warehouse" specifically designed for the individ- ual customer's requirements, or whether the agreement represents a "multi-customer" approach, whereby one ware- house services multiple customers. When concluding closed- book agreements, the level and structure of logistics rates are fixed for several years, meaning the conclusion of such agreements must be reviewed in great detail to ensure that the agreement is adequately profitable and in line with the group's minimum requirements. 3. Investment management Value-oriented management means that a group undertakes investments only if it is ensured that they are not only aligned with the group's strategy, but also that they meet the mini- mum requirements for profitability at both the group and divi- sion level. To achieve this, DHL follows a special corporate- wide approval process. Every new agreement to be con- cluded, all agreements to be extended and all investment initiatives undergo this approval process. This so-called Pro- ject Review Board (PRB) process scrutinises all agreements to be approved. The PRB process includes several ascend- ing levels of approval. Starting from the first level within a country organisation or even at a division level within a coun- try organisation, the PRBs extend to regional management units (e.g., Southern Europe, Europe) all the way to the high- est divisional PRB, the so-called Global PRB. Depending on the revenue and project volume, the approval process ends with the group's Executive Committee, i.e., the Management Board. Fundamentally, projects are always first reviewed and approved at a local level and then submitted to the relevant management based on revenue and project volume. The advantage of this multi-layered approval process is that each project undergoes numerous reviews and only advances to the next level once all approvals are obtained. The executive managers responsible for the respective management level are usually members of the PRB, in particular the CEO and the corresponding CFO. In addition, the members of the PRB frequently include the managers responsible for Sales and IT as well as the project controller for the respective PRB. From a content perspective, the approval process also follows a standard, value-oriented approach. As stated above, the final level of approval corresponds to the revenue and project volume of the individual project. A multi-page project applica- tion and a financial plan must be submitted to the PRB for © International Controller Association ICV | Poznań Office
  • ICV Bulletin | July 2014 © International Controller Association ICV | Poznań Office review. The key financial figures of the project are then ini- tially reviewed in detail from both a profitability perspective as well as with a view towards the effects on working capital and cash flow. It is always worthwhile to rigorously scrutinise every form of capital commitment. To do this, a general fi- nancial plan should be submitted in a predefined format; the plan provides an overview of the planned revenues and prof- its over the duration of the project. This overview includes the contribution margin, the project's EBIT and its EAC. Other key performance indicators therein include net present value (NPV), the internal rate of return (IRR) and the return on capital employed (ROCE). Projects generally receive ap- proval only if they meet the minimum return requirements set by the group. The financial plan is reviewed based on both the base-case scenario and from a worst-case perspective. Furthermore, the effects on working capital and cash flow are investigated; this focus on working capital and cash flow ex- presses the strict value orientation of the approval process. Besides the review of the financial aspects of the project, the approval process concentrates on a comprehensive investi- gation of the risk associated with the respective project. In- deed, aspects of risk management represent a central and indispensable feature of the DHL approval process. This risk review focuses on financial and operational risks such as, for example, liability in the event of losses; these include dam- ages incurred while goods are in transit, inventory losses or other consequential losses and damages; moreover, poor performance or deficient services, as well as contractual aspects and environmental risks, all receive consideration. This means that during the detailed planning phase of the project, the specific cash and risk drivers are already taken into account as a concrete component of the ongoing project approval and controlling process. In addition, the PRB regularly reviews the approved projects to determine whether they fulfil the financial plans. By scruti- nising whether the project financial plans are being achieved and, if any deviations exist, by preparing and submitting for reapproval a so-called Change Paper outlining the effects of significant changes, the PRB ensures the prompt, independ- ent monitoring of the project’s process so that if needed, countermeasures can be taken in a timely manner. 4. Conclusion A clearly structured approval process for investments is an expression of a strict value orientation, ensuring the accep- tance of only those investments and new agreements which meet the company's profitability and risk requirements. Active management of investments should take into account three important aspects: Value-oriented management of investments – rigorously managing property, plant and equipment and moving away from capital allocation automatisms and "must- have” investments; Systematic reduction of working capital – releasing cash from operating processes and enabling working capital to work faster; Anchoring of capital and cash discipline in the organisa- tion – consistently integrating the cost of capital and cash flow targets into the company's management sys- tems and processes. It is therefore essential that.....  There is a recognition that value-oriented corporate management impacts not just Finance but also the en- tire company;  It is accepted that the capital employed in the company must be managed systematically, i.e., that the com- pany's focus is not just on working capital management (as process management and not just as individual sub- components);  The principle of value-oriented corporate management is anchored in the corporate culture and remuneration systems — something which is crucial for sustained, successful implementation;  The approaches selected for value-oriented corporate management consider not only investors, but also all other relevant stakeholders, particularly customers and employees. Dr. Hendrik Vater Chief Financial Officer DHL Supply Chain Southern Europe Member of the ICV Board of Trustees e-mail: Hendrik.Vater@dhl.com
  • ICV Bulletin | July 2014 Big Data: „Enabler“ of the control- lers’ role as business partner A new White Paper of the International Controller Asso- ciation „Big Data – a blessing for the controlling?“ de- scribes the consequences of Big Data. The impacts of Big Data on companies are in the spot- light, as well as the consequences for the controlling and the controllers’ responsibilities. The Controlling Community is discussing questions such as „Is Big Data bringing old dreams to life in the planning and control- ling process or is it simply old wine in new bottles?” or “Is Big Data strengthening or weakening the controllers’ role?” The White Paper of Siegfried Gänßlen, Chairman of the International Controller Association e.V. (ICV), CEO of Hansgrohe SE, and Prof. Dr. Heimo Losbichler, ICV-Vice-Chairman of the Fachhochschule Steyr (Technical University of Steyr, Austria), fields of study: Controlling, Finance and Accounting, is inspiring a new momentum for that. Big Data is a central issue in the Controlling Community. A clear signal is: the “Big Data” topic centre of this year’s an- nual Controller Congress in Munich, Germany, experienced an immense rush of visitors. The ICV Think Tank workshop had presented a Dream-Car-Report for the conference. The Think Tank including a team of experts being specialists in practice, scientists and consultants , evaluated future topics for controlling, and concluded the following: Big Data is pro- viding high potential for improving planning and business management processes; its implementation is to be verified thoroughly by means of controlling, in order to identify its real added value; the controllers are mainly required as business partners for integrating Big Data into corporate management. The experts of the ICV Think Tank present: the increasing volume of data together with new processing options offer completely new chances for controlling. Getting access to monetary and non-monetary information of various kinds enables controllers to discover new options for improved planning and controlling processes on different levels of cor- porate management. Big Data is at the same time a great source for a whole range of new challenges for controllers who themselves have to cope with this subject in an active way. Together with other responsibilities, they have to know which data and which technologies of data management are available. In this moment their special knowhow is required with regard to analysis techniques and visualization options. Controllers are more than ever challenged to engage them- selves in further training programs and to explore new com- petence fields introduced by Big Data, according to an urgent appeal in the White Paper: „as two new professions have developed, the business analyst and the data scientist, with competences and fields of activities overlapping with the ones of the controller. “ Big Data from the controllers‘ point of view The Think Tank’s definition of Big Data is „the analysis and real-time processing of huge unstructured and permanently flowing data packages coming from a variety of different data sources in order to create credible information building a platform for profit orientated decisions.” According to the Gänßlen and Losbichler ICV White Papers, Big Data comprises mainly three stages of the information management process: information development, information transfer and information processing. Sensors, bar codes, Siegfried Gänßlen and Prof. Dr. Heimo Losbichler at the ICV General Meeting, May 2014 Dr. Lothar Burow, Head of Corporate Business Intelligence at Bayer AG, Leverkusen, gave a lecture at the 39th Con- gress of Controllers “Big Data equals Big Values? Euphoria in business" , May 2014 RFID, GPS, internet Applications etc. provide access to in- credible amounts of data and information having not been available until now. Cloud computing, in-memory- applications and new transfer technologies are helping to forward and process information with unthinkable velocity observing and evaluating it in real time by means of smart- phones, tablets etc. at any place and time in the world. Com- panies are able to easily receive knowledge from Big Data in a fast and real-time way concerning business partners, mar- kets and business processes, balanced provision of re- sources, background information on margins and costs as well as on risks and chances. The possibility to discover ab- solute new fields of information might offer a big advantage in competition, especially when connecting these fields. Effects of Big Data on controlling processes and on con- trollers The effects of Big Data on the controlling process are to be found according to Gänßlen and Losbichler in the new poten- tials of information supply and decision support management at first. A new transparency is created by the huge amounts of data, having not been available until now, with regard to clients, products, resources and business processes, as well as new processing and analysis options influencing the over- all processes of controlling; from strategic planning and budgeting to reporting and cost calculation up to risk © International Controller Association ICV | Poznań Office
  • ICV Bulletin | July 2014 management. Alongside with this process it is inevitable to adjust the business control model system to Big Data in or- der to define a data model with regard to individual business requirements, and to structure and assess the available data. The second effect concerns the chance to visibly automate the processing and analyzing of information. Controlling processes become more and more efficient and significantly faster by implementing new technologies such as in memory processing or new analyzing functions. Controllers face the challenge to adapt to this speed. Automation will take over parts of the actual duties and responsibilities of controllers. The additional capacities can be used for „high-value“ activi- ties, according to Gänßlen and Losbichler. Big Data might enable controllers to work more intensively on the implemen- tation of figures and less intensively on their compilation – Big Data as „Enabler“ of the business-partner-role. The chance for automation and higher efficiency is to be re- garded as obligation at the same time, as reminded by the authors, because without automation and increasing effi- ciency these data amounts would not be manageable in the future and the growing demands asked from executive man- agers could no longer be met. Third consequence in order to benefit from Big Data will be the necessity to process increasingly growing piles of data and endless rows of figures not only in an efficient way but also to transfer them into a meaningful control information system by means of excellent reporting design and new forms of visualization. Big Data provides decision support Finally, facing the obvious effects of Big Data on the control- ling process, one may not forget that it does not only change the controlling process but also the whole world of business (see Industry 4.0). In order to successfully exist as partners of management, controllers being in the process of Big Data transformation are not allowed to be satisfied with the changes within the controlling process or to be too focused on themselves. On the contrary, they have to visualize the effects on the company in total. Big Data will further strengthen the developments of the pre- ceding 20 years towards a higher qualified position of con- trollers, and will definitely not end in the elimination of the controller, according the ICV White Paper. As soon as con- trollers understand the potential of Big Data and react pro- actively, Big Data offers an enormous chance to them. The design of the business data model, the structuring and as- sessing of mainly unstructured, unsecured external data (e.g. from social media) or the selection and implementation of analysis models (the controller as data- scientist) are exam- ples of new areas of use. According to the ICV view, controllers take over the part of the sparring partner as critical counterpart with an individual opinion. It might be well understood that by means of Big Data it may become more and more possible to create an „IT -system-opinion“ , signifying concrete decision proposals to be included into the controlling process. These would be, however, considered only as support for making decisions – Decision Support - and not as a threat. Monitoring the Big-Data-Transformation In spite of the radiant technological developments, Big Data is to be seen as a long-term, far reaching transformation which does not only affect the fields of activities of controllers but also the entire company. Big Data will change corporate management decisively (Industry 4.0). Controllers should use their existing competences, particularly the overview on the corporate-wide processes, in order to restructure the value-added chains within companies and, thus, to addition- ally increase the competitiveness and profit margins. Control- lers are predestined for monitoring the Big-Data- Transformation due to their general overview. Dream Car and White Paper of the ICV are milestones when discussing this issue in the Controlling Community. At the same time they are the basis for further debates about this special topic in the ICV, in particular in the ICV-expert group „Business Intelligence“. This network of experts will among other things continue to work on this issue by order of the chairman which means to develop a controllers’ guideline for the business routine in companies. © International Controller Association ICV | Poznań Office
  • ICV Bulletin | July 2014 © International Controller Association ICV | Poznań Office EliteMedianet GmbH was awarded with the International Controller Award for the project concerning optimaliza- tion of advertisement budget allocation. The award was received by Markus Winter and Janina Arndt at the 39th Controller Congress in Munich. EliteMedianet GmbH is a subsidiary of Tomorrow Focus AG with more than 80 employees in Hamburg's HafenCity and operates ElitePartner - one of the leading online dating agen- cies in Germany. With the project “Media Compass – re- gression-based optimization of allocation of the advertising budget" ElitePartner has developed and introduced an in- novative and exemplary solution for decision support. This helps to distribute the media budget, which accounts for two- thirds of the annual turnover of approximately EUR 30 million to various media channels so that the goals are achieved optimally. After emotions of this year Congress we already invite you to participate in the next edition of the challenge of the Interna- tional Controller Award! Every year the ICV gives awards for exemplary controlling solutions which have significantly con- tributed to the achievement of the objectives of a company or an organization. The ICV reputation of a proven expert in controlling has been sustainably strengthened by the Contro- ller Award. We were happy to see that the reward of 5.000 EUR awakened the interest of many controllers in 2014. The- refore the jury is curious about how many proposals will be submitted to compete for the Controller Award 2015. You can compete for the International Controller Award 2015 by sending us your controlling solution by 30th January 2015. More: http://www.controllerverein.com/Awards.158549.html EliteMedianet GmbH with the International Controller Award 2014 39th Controller Congress, Munich 39th Controller Congress—it’s the past now! Have you read our reports on the speeches? If not, you still have the chance! More: http://www.controllerverein.com/ Events.125039.html. Roland Koch, Head of the Board at Bilfinger SE, Mannheim and former Minister-President of Hesse talked about the change process at Bilfinger: in the change process it’s wise to avoid division between visionaries and financiers in the company. Małgorzata Podskarbi talked about controllers of VW Po- znań: they understand themselves as business partners of management. They seek to understand their partners and often go to the production. Furthermore, they take part in all strategically important bodies (project groups, launching new models, weekly cost & investment committee). They also support weekly board meetings. Simone Menne, CFO at Lufthansa AG that a changing envi- ronment, especially in the aviation business, means special demands for the controller: they must create transparency of structural changes. Klaus Dobrindt, adviser of the employees and management advice at B.A.D Gesundheitsvorsorge und Sicherheitstechnik GmbH, Augsburg (health and safety care), first introduced the term "burnout". He thinks that companies can prevent burnout at two levels: inventory of psychological distress or early psychosocial counseling and team coaching in change process and integration management. Oliver Birk, head of the controlling group at Leopold Kostal GmbH & Co. KG , Lüdenscheid listed The success factors of the Kostal Group are: growth achieved with its own , function innovator and integrator, global presence, in-house value creation and performance leader in mechatronics. Dr. Lothar Burow, Head of Corporate Business Intelligence at Bayer AG, Leverkusen asked in his presentation "Big Data equals Big Values? Euphoria in business" whether more data can lead to more knowledge and thus better economic
  • ICV Bulletin | July 2014 © International Controller Association ICV | Poznań Office decisions. Robert Ottel, Member of the Board at voestalpine AG, Linz taled about the role of the CFO: ensuring liquidity of the com- pany in any situation, preparing financial statements, risk management and internal control system, compliance and corporate governance; management information systems. As opposed to other speakers who reported about growth and innovation, Gerard van Kesteren, CFO at Kühne + Na- gel International AG in Schindellegistrasse (Switzerland) talked about the role of a CFO on a stagnant market. Prof. Dr.-Ing. Dr.-Ing. E.h. Dr. h.c. Dieter Spath, CEO at WITTENSTEIN AG, Igersheim, that produces mechanical and mechatronical drive solutions. The slogan of the Witten- stein AG is: being one with the future. 80 % of the products ICV Awards There are three important awards that are organized by or in cooperation with the International Controller Asso- ciation. They are: International Controller Award, New- comer Award and Green Controlling Award. International Controller Award The Controller Award is given by the ICV for an exemplary controlling solution. The Award 2015 is rewarded with 5.000 EUR and will be awarded at the 40th Controller Congress on April 20-21, 2015 in Munich. The selection of the best controlling solution will be based on the controller's mission statement defined by the Internatio- nal Group of Controlling (IGC). An exemplary controlling so- lution has to meet the following criteria:  it contributes to a significant change which has been tested in practice,  this change affects not only the controlling department, but contributes to the success of the whole company, the change has been developed by controllers in-house and represents an innovation. Deadline for submission of your exemplary solution is Janu- ary 30, 2015. The best “green” controlling solution Péter Horváth-Stiftung in cooperation with the International Controller Association offers 10.000 EUR as a reward for the best “green” controlling solution. Péter Horváth-Stiftung and the ICV, as last year, promotes the most innovative and most effective ideas with an aim to create ecologic strategies, pro- grams, projects and tools. The price will be awarded at the conference "Controlling Competence Stuttgart (CCS 2014)" on November 27, 2014. You can submit your solutions by September 15, 2014. Carbon Accounting & Controlling-Team of Deutsche Post DHL (DPDHL) was the winner in 2011 for ist controlling solu- tion in its programme „GoGreen“. In 2012 the winner was Hansgrohe SE for the project „Green Controlling – Green Profit – Green Future" and in 2013: Volkswagen AG for „Think Blue. Factory. Umweltcontrolling“ and Flughafen Stutt- gart GmbH for „fairport Controlling”. Controlling-Newcomer Award The aim of the award is to support Controlling – Newcomers and to spread innovative and practical ideas among the Con- trolling Community. Awarded will be innovative master or bachelor theses written at any European university. The right of nomination have thesis promoter. The theses can cover a wide spectrum of controlling topics and can be written in Ger- man or in English. The Jury – controlling practitioners and universities’ representatives – will award scientific character, innovation’s level and possibilities of practical use of the ide- as described in the thesis. The award 2014 will be given on November 15, 2014 at the 14th CIB in Berlin. Submission is closed now but you can prepare the thesis for the Newcomer Award 2015 - submis- sion date will be Spring 2015. More about the ICV awards: http://www.controllerverein.com/ Awards.158549.html. are less than 5 years old. Wittenstein AG wants to focus on innovative solutions: e.g. energy and resource savings. Dr. Sarah Volk, Porsche AG, Stuttgart presented that dealing with risks for the company security is of central importance, and thus a controlling task. Risks are defined as potential events or developments within and outsi- de the company, which could but not must adversely impact the achievement of certain business goals. Prof. Clemens Sedmak, owner of FD Maurice Chair of So- cial Ethics at King's College London, University of London began with two definitions: Values as conception of desire, for example time, money, emotions and Economy as plan- ned actions with limited resources to satisfy human. Then he talked about values in business.
  • At the General Meeting of the International Controller Asso- ciation on May 18 in Munich CEO Siegfried Gänßlen has presented the Board Report. In his review on a successful year 2013, he referred to a sustained growth through the acquisition of numerous corporate members. Among 23 new member companies in 2013 there are well-known names such as American Express Europe, Audi, Federal Employ- ment Agency (Germany), IBM Germany, Lufthansa, Migros and Beiersdorf. What’s important, there are few new interna- tonal company members from the non-German speaking countires. In the end of 2013 the ICV counted the 80 company mem- bers, now there are already 94 As Gänßlen also announced in May 2014, the ICV had on December 31, 2013 4.560 in- dividual members in 36 countries, including 3.135 in Germa- ny. In Switzerland the ICV had 449 members, in Austria — 444 and in Poland 128 members. In the Balkans the increase in 2013 was particularly large: in Serbia plus 26, to 131 members now and in Croatia plus 33, to 63 members. Dr. Adrianna Lewandow- ska, ICV Board Member and Dr. Herwig Friedag (who celebrates 30 years of his ICV membership in 2014) led a fosuced on Balanced Scorecard in Kaliningrad in June 2014. At the invitation of Valen- tin Usenkov, Head of the local WG, the experts shared their knowledge with a group of 80 people from le- ading companies in the Kaliningrad Region. To begin the process of implementation of the strategy, except the strategy itself, you to that you need a change, accept the fact that "no mistakes is the biggest mistake" and that without action, even faulty, there will be no effects. Management’s willingness to discuss the goals of the com- pany with the team is also crucial. Dr. Lewandowska and Dr. Friedag presented the BSC pro- cess on the example of a case of a Kaliningrad fictional university, , according to the assumption, is going to be esta- blished in 2015. Analyzing the strategic and operational ob- jectives, describing the process of building a strategy and developing the mission and vision and a business model lof the university led to the implementation process of the strate- gy — culmination of discussions about the future of any com- pany. ICV Bulletin | July 2014 Imprint Publisher and Copyrights: International Controller Association Public Relations Committee Editing Brigitte Dienstl-Arnegger Dr. Adrianna Lewandowska Hans-Peter Sander Anna Włodarczyk International Controller Association ICV Office Poland Ul.Fredry 7/1 61-809 Poznań PL Phone/Fax +48 61 853 20 10 Mail: anna.wlodarczyk@icv.pl Non-German speaking work groups Bosna and Hercegovina Slavko Simić, bono@blic.net Bulgaria Denko Yamboliev, denko@excite.com Croatia Jasmina Očko, jasmina.ocko@kognosko.hr Great Britain Milena Heim. milena.heim@gmx.net Estonia Toomas Haldma, toomas.haldma@ut.ee Hungary Budapest 1 Ervin Nemesdy, nemesdy@mce.hu Budapest 2 Andreas Kovacs, akovacs@mcskft.hu Poland Gdańsk Robert Panufnik, rpanufnik@gmail.com Katowice Anna Jarkulisz, anna.jarkulisz@arcelormittal.com Kraków Dorota Gołąb-Bełtowicz, dbeltowicz@bonifratrzy.krakow.pl Lublin Katarzyna Żuławska, katarzyna.zulawska@icv.pl Łódź Karolina Zielińska, karolina.zielinska@icv.pl Poznań Dariusz Gulczyński, dariusz.gulczynski@icv.pl Szczecin Aleksander Socha, aleksander.socha@ramirent.pl Toruń Andrzej Derkowski, andrzej.derkowski@neuca.pl Warszawa Karol Sikora, karol.sikora@icv.pl Wrocław Honorata Ulatowska, honorata.ulatowska@icv.pl Zielona Góra Małgorzata Lepak, malgorzata.lepak@icv.pl Romania Cristina Hodea, cristina.hodea@gmail.com Russia Valentin Usenkov, zhoom@mail.ru Serbia Bojan Šćepanović, mcb@eunet.rs Slovenia Dragica Erčulj, dragica.erculj@crmt.com Spain Ulrich Müller Bosom, ulrich.mueller.bosom@gmail.com More company members in 2013 BSC in Kaliningrad