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International
                                                                                                Controller Association



                                                                                                                        In this issue:
                                                                                                                        • 10 core elements
                                                                                                                        • Green Controlling Prize
                                                                                                                        • An interview with Bojan
                                                                                                                          Šćepanović from Serbia
ICV Bulletin | No. 1 | December 2011                                                                                    • Board’s Christmas letter


                          Dear Readers!                                  Speaking the same language all over the
                           I’m happy to pass to you the first issue      world
                           of our ICV Bulletin. At the last ICV Man-
                           agement Conference in Frankfurt we            A strategy is as good as its realization. Closing the year
                           realized that what we lack is a broader       2011 the ICV Board confirmed the previous strategy as
                           platform for communicating our ICV            successful and set goals for the coming years. Our main
                           activities on an international level. We      goal as an active international network is enhancing the
                           intend to publish the Bulletin quarterly      function of practically applied controlling and the role of
                           and cover in it themes concerning con-        controller in sharing the responsibility for successful
                           trolling in general and important ICV         company management.
                           events. There is indeed much to be
                           reported as the ICV is always active
                           and gathers no moss.

      Preparing the first issue of the Bulletin is a great opportunity
      to go back to the roots of the ICV and its philosophy. So we
      decided to include a discussion paper by Prof. Dr. Heimo
      Losbichler. He analyzes in it 10 key elements of sustainable
      controlling which lie at the foundation of the ICV. The ICV is
      proud of its strong engagement in Green Controlling so
      we’re also going to report on “green” developments in this
      and coming issues.

      Making sure that the International Controller Association
      earns the first part of its name is my field of responsibility
      and I’m especially glad about our achievements in that mat-
      ter. For example, this year we have gained brand new mem-                                ICV Mission Statement
                                                                          The ICV being a non-commercially oriented association is the biggest
      bers: Croatia and Serbia. On two pages of the Bulletin you
                                                                                           controller organization in Europe
      will get information from these and other ICV member coun-
      tries. We have also taken steps to translate materials from
      German into English for our non-German speaking mem-                                        ICV Key Objectives
      bers - they have been published on the ICV Internet plat-           The ICV as an active international network enhances the function of
      form www.controllerverein.com.                                                         practically applied controlling
                                                                               and the role of the controller in sharing the responsibility
      Last but not least, I have come up at the last ICV Manage-
      ment Conference with an idea of creating a list of specialists
      from our “better-established” members who could share              To better realize the ICV strategy the Board have clear
      their experience with our new members. I imagine it as a           fields of responsibilities. And thus Dr. Walter Schmidt
      team of volunteers who could be invited and hosted by will-        focuses on setting new trends, Dr. Adrianna Lewandowska
      ing to participate countries with the purpose of organizing        on internationalization, Dr. Bernd Schwarze on public
      trainings in English. The list of experts is already long and      relations, Siegfried Gänßlen on key account management,
      we will provide more information on the project in the next        Conrad Günther on the organizational basis of the ICV net-
      issue.                                                             work, Marcus Haegi on orientation on new trends and Prof.
                                                                         Dr. Heimo Losbichler on SWOT analysis & strategy.
      I wish all of you a Merry Christmas
      and a happy and successful New Year, Yours                         That’s why we hope that becoming more and more
                                                                         engaged in the ICV you will have the feeling that you
             Dr. Adrianna Lewandowska, ICV Board Member                  belong to the biggest controller organization in Europe.


      1
   www.controllerverein.com                                                              Controlling - Creating Future
   Publisher: International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011


         10 Core Elements of Sustainable Controlling
               Discussion paper by our Board Member Prof. Dr. Heimo Losbichler

     Controlling  as we see it in the German speaking region was essentially shaped by
     Albrecht Deyhle and the ICV. Globally it tends to be perceived as a local model, which
     sooner or later subordinates itself to the American mainstream. From our point of view the
     ICV's sustainable controlling approach has proved its worth in practice. We firmly believe
     that our way is the right one. This is even more true now that the current world crisis has
     shifted the focus of attention to standards which we have already been using in business
     management. Both give sufficient reason to once again present the core elements of the
     ICV's sustainable controlling approach as a management concept as well as those core
     elements relating to the role of controllers:

     We understand controlling as the management control process of defining, planning and
     then pursuing goals. It is a process whose full potential can only be realized if controllers
     and managers are collaborating closely. The key objective of our controlling philosophy is
     economic sustainability.

     The 10 core elements of the ICV's sustainable                       in our controlling approach as one defined by being
     controlling approach                                                proactive and initiative. A controller is a positive "busybody"
                                                                         who is tireless in identifying trends and possibilities for
     1. Sustainable value creation
                                                                         improvement. It requires, on the one hand, a profound
     The aim of controlling is to increase the company's value in
                                                                         knowledge of the market and business processes along the
     the long-term rather than to maximize profits in the short
                                                                         value chain. On the other hand, controllers have to adopt an
     run. It is crucial to find the right balance between
                                                                         independent position and hold their opinions. As a result,
     investments into new sources of future profits and current
                                                                         controllers take their share of responsibility for the
     profitability. In our efforts to create value, we take all
                                                                         company's success and for achieving objectives.
     stakeholders into account.
                                                                         7. Business partner instead of a number cruncher
     2. Beyond the costs
                                                                         Controllers provide transparency. They make strategy,
     Our controlling philosophy pursues an integrated approach
                                                                         profits, financing and business processes more visible. As a
     to value creation. The WEG symbol (growth-development-
                                                                         result management is able to lead the company in a more
     profit) provides guidance here. We focus not only on costs,
                                                                         predictable way. However, controlling according to the ICV
     but also primarily on the market and the competition.
                                                                         goes beyond reporting and has a strong focus on putting the
     3. Dealing with symptoms is not enough                              figures into use. It is crucial for controllers not to satisfy
     According to the ICV controlling must not stop at the surface       themselves with scorekeeping and number crunching.
     of financial symptoms. Controlling has also to consider the         Controllers are supposed to be the business partners for
     underlying reasons for developments which all too often do          management, providing business insights and support in
     not stem from financial causes. Thus effective controlling          decision making.
     covers not only performance targets and KPIs, but also the
                                                                         8. Seeing the people behind the numbers
     business processes and measures that drive performance.
                                                                         Controllers have to see the people behind the numbers.
     4. Innovation and competitive advantages                            Being liaison officer and network builder is what makes the
     We believe that the aim of controlling as the management            controller's work effective. Apart from an open attitude
     control process of setting, planning and pursuing objectives        towards people, our global environment requires inter-
     is corporate flexibility and agility, rather than avoiding          cultural awareness and readiness to act on an international
     deviations from current budgets. It is much more important          scale.
     to identify business opportunities early by consciously
                                                                         9. Representing the company's values
     shaping a company's future and developing competitive
                                                                         Controllers are committed to the good of the company and
     advantages. Target-oriented controlling tools enable
                                                                         not to particular interests. They must remain non-political in
     management to be informed better and faster. They can
                                                                         their actions. Only after achieving this neutrality, can
     analyze the ever increasing complexity of conditions with
                                                                         controllers do justice to their joint responsibility for reaching
     greater care and higher accuracy. Thus, management
                                                                         objectives. An honest and open attitude of controllers
     becomes ready to take action in a shorter time.
                                                                         establishes credibility oriented towards the company's
     5. Taking actions above all                                         values, which is of a higher priority than following the
     Controlling tools should be as lean, simple and                     mainstream or prominent single interest.
     understandable as possible. Management and employees
                                                                         10. Being a person of integrity
     are supposed to understand the relevant performance
                                                                         Controllers are the business conscience of the company.
     metrics and tools in place and should be able to draw the
                                                                         They display strength of character and assume the role of a
     right conclusions on their own. Controlling has to be focused
                                                                         "spoil sport" in a positive manner. But they must not limit
     on taking concrete actions rather than on the system itself. It
                                                                         themselves to that role. Building on a solid foundation, they
     must be about people working together effectively and not
                                                                         need to be open for new experiences and ready to learn.
     about stylish arrangement of figures.
     The Role of Controllers: proactive and effective                    The image of the controller in our sustainable controlling-
                                                                         philosophy is in line with the controller’s mission statement
     6. Taking responsibility
2                                                                        of the International Group of Controlling (IGC).
     We see the role of the controller or the controller's function


     2

     © International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011

            First Green Controlling Prize goes to Deutsche Post DHL
            By Hans-Peter Sander

Stuttgart/Munich, November 24, 2011 - The Carbon Accounting & Controlling Team of Deutsche Post DHL (DPDHL) was re-
warded on November 24 for its controlling solution as part of the environmental program "GoGreen" with the Green Controlling
Prize. It was the first time that the prize was awarded by Péter Horváth Foundation in association with the International Con-
troller Association (ICV). The transparency created by the Controlling Team enabled, above all, identification of financial risks
and effective controlling of ecological measures.

The DPDHL Team Carbon Accounting & Controlling re-                 "We feel responsible for the climate, that is why we have
ceived the award at the specialist conference "Controlling         initiated the environmental program GoGreen", explained
Competence Stuttgart - CCS 2011" from the hands of the             Stefan Freigang, responsible for Carbon Accounting & Con-
presiding judge Prof. Dr. Dr. h.c. mult. Péter Horváth             trolling at DPDHL concern controlling, who presented the
(Horváth AG, IPRI gGmbH, Leader of the ICV-workshop)               solution in the plenary meeting CCS 2011. Carbon Account-
and the ICV Board Chairman Siegfried Gänßlen (CEO                  ing & Controlling supported the company’s GoGreen pro-
Hansgrohe AG). "Carbon Management is a social task                 gram. The aim was to enhance its own CO2 efficiency - in-
which we face at Deutsche Post DHL constantly and on a             cluding activities of its subcontractors - till 2020 by 30% in
cross-sector level", said Melanie Kreis, Executive Vice            relation to the basis year 2007. According to Stefan Frei-
President of Corporate Controlling at Deutsche Post DHL.           gang this enhancement would be facilitated by numerous
"Our today's distinction means that the whole approach has         measures, both centralized and decentralized.
been acknowledged and it reflects at the same time engage-
ment of numerous colleagues taking part in the project."           A new department in company’s controlling, whose task
                                                                   would be to push ahead Carbon Accounting & Controlling
The criteria "fulfilled outstandingly well"                        program, would be founded in 2012. The innovative element
                                                                   of the awarded solution is to consequently integrate into an
In order to develop and implement environmental manage-            organization a system of controlling CO2 efficiency aims,
ment in the company’s practice, which goes beyond techni-          processes and systems of financial management. A man-
cally-oriented "island solution", you need to integrate con-       agement reporting, running through the whole year, is to be
trolling into the process. As the presiding judge Péter            created for an effective management - additionally to the
Horváth explained in his congratulatory speech from that           annual disclosure. The developed tools also enabled the
resulted a threefold requirement for controllers: "It is neces-    company to forecast, set aims and calculate measures for
sary, first of all, to implement an integrated general system      increasing efficiency.
of controlling all environmental processes synchronized with
the company’s strategy. And secondly precise KPIs (Key             "Controllers play in the conception, implementation and ap-
Performance Indicators - performance ratios) are needed,           plication a fundamental role. Being a part of carbon control-
which make target-oriented economic controlling possible.          ling the controllers become more and more partners of man-
Thirdly, this system has to be implemented, cared for and          agement, in addition to the classical role of financial ana-
further developed", clarified Horváth.                             lysts", added Stefen Freigang. "Carbon Controlling" was
                                                                   created in synergy between controllers and managers. The
The Green Controlling Prize winners from Deutsche Post             created transparency in actual emissions made it possible to
DHL developed an environmental controlling system which            identify financial risks and effectively manage ecological
fulfilled all these criteria outstandingly well, added Péter       measures. In that way carbon controlling supported the
Horváth. It was the key to a strategic-oriented general pro-       management in making decisions and managing the com-
gram for supporting the management. He said that an ex-            pany. It prepared and reported facts as well as model
tensive set of KPIs for controlling made sure that planning,       evaluations about possible economic and ecological effects.
reporting and control could be translated into practice on all
company levels. In addition, there were precise controller         The International Controller Association (ICV) with its Idea
task appointments for implementation, maintenance and              Workshop and a team of scientists and controlling experts
further development of the system which were introduced            headed by Prof. Dr. Dr. h.c. mult. Péter Horváth dealt in
enterprise-wide.                                                   2010, in accordance with its focus point, with "Green Con-
                                                                   trolling". This work has been continued since the autumn
Controller as a partner of the CO2-management                      2011 by a new work group "Green Controlling". To facilitate
                                                                   developments in this area Péter Horváth Foundation in as-
                                                                   sociation with the ICV annually award the most innovative
Deutsche Post DHL as a globally acting logistics service
                                                                   and effective "green" controlling solutions with the Green
provider with about 470,000 employees transports goods
                                                                   Controlling Prize.
and information worldwide. Being an engine of world trade
the company causes CO2 emissions on quite a great scale.




                                                                                                                                    3


3

© International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011


                                               Let’s go in pole position
     On November 26, 2011 in Frankfurt took place the ICV Management Conference. 63 participants from 14 countries, Members
     of the Board of Directors, work group leaders, regional delegates and ICV employees came to this hub of financial world to
     discuss the most important issues at the ICV.
     Volatility: the new normality

     Siegfried Gänßlen, the Head of the ICV Board of Directors,
     began the conference with his presentation: “Volatility: The
     New Normality”. He gave a full report showing how the ICV
     fared in this fraught with turbulences year. Among other
     things, he summed up the 2011 DreamCar report, which
     has been focused on the issue of behavior and its meaning
     in management and controlling. Then the Chairman re-
     counted all new events that took place in the ICV. Especially
     encouraging was the increasing number of participants tak-
     ing part in ICV events. The closing motto in his presentation
     was: “Let’s go in pole position”, pole position being the best
     front row starting position in a motor race clearly expresses
     Siegfried Gänßlen’s attitude towards the ICV and its future.

     The numbers speak for themselves

     Then Prof. Dr. Heimo Losbichler, ICV Board Member, took
     the floor and gave a summary on developments in the last           Our brand new member: Serbia
     ten years. Worth mentioning are the numbers concerning
     new individual members and company members. In eleven              Important building elements of the International Controller
     years the number of non-German speaking members in the             Association are its work groups. That’s why many presenta-
     ICV increased by 222%. The number of work groups in                tions dealt with this issue. Martin Herrmann, a Regional
     2011 has reached 72, including 9 specialist work groups.           Delegate, Nord, explained how to establish a work group
     Whereas the ICV consisted of a paltry three countries in           and make sure that it remains successful (see below).
     2000, there are 16 now. The number of visits on the ICV            Dragica Erčulj talked about how she managed the ICV-
     web site also shows a clear tendency of rapid growth. In the       rollout from Slovenia over Croatia to Serbia and further on.
     next part of his presentation Prof. Dr. Heimo Losbichler pre-
     sented the decision of the Board about the future ICV strat-       Controllers - a most sociable and easy going lot
     egy.
                                                                        Frankfurt seemed to be a perfect venue for the meeting of
      Why public relations?                                             the ICV. Its cityscape and atmosphere certainly added to the
                                                                        climax of the ICV Management Conference. Also the dinner
     This much promising introduction was followed by a series          after the conference was full of positive energy and spirited
     of presentations and discussions, all were equally interest-       discussion. The dinner lasted into the night and the control-
     ing and ended with lively debates. For example, Dr. Bernd          lers yet again proved to be a most sociable and easy-going
     Schwarze, Dr. Herwig Friedag and Hans-Peter Sander                 lot.
     talked about the important matter of public relations. They
     documented the work of such platforms as the ICV web site,
     ControllingWiki and the press with illustrative statistics and                     To watch all presentations
     surveys. After the presentation nobody had any doubts                              and a video go to:
     about the answer to the question which the three public rela-                      http://www.controllerverein.com/Events
     tions experts asked in their presentation: “Why Public Rela-
     tions?”.


                               How to create a successful work group?
                     In his witty and intelligent presentation Mar-     The new work group is ripening. Your idea is taking its form.
                     tin Herrmann goes through all steps of creat-      You have reached an agreement in your region, the Board
                     ing a work group. Firstly, as usually, there is    has backed up the decision. You announce your success.
                     an impulse that makes you do something. It         Nothing more easier.
                     can be a need to grasp an opening up op-
                     portunity, or realization of a slowly increasing   Easier said than done, that’s why Martin Herrmann analyzes
                     demand, perhaps even a kind of pressure            all practical aspects of each step in his presentation. You
                     from somewhere.                                    can download it at the above given link. On the next page
                                                                        there is also an interview with Bojan Šćepanović, who has
     At the moment you have taken the decision to establish a           recently established a work group in Serbia.
4
     work group, you slowly start to consider how to actually real-
     ize your idea. You begin to be more and more specific.
     4

     © International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011


                                                                           An interview with Bojan
     A very successful German-
                                                                                Šćepanović -
     Polish work group meeting
                                                                    a work group leader in Serbia
15 Controllers, mainly members of the work groups Poznan
and Berlin-Brandenburg met on November 5, 2011                    Serbia is the youngest ICV member, so we have decided to
(Saturday) and November 6, 2011 (Sunday) in a beautiful           ask its work group leader a few questions on joining the
hotel Luisenhof by the lake Gabelsee in Falkenhagen, Bran-        ICV.
denburg. The topic of the conference, held in English and
                                                                  Bulletin: What motivated you to establish           the ICV in
German, was “The model of the controlling process of the
                                                                  Serbia?
IGC”. 2 teams from Poznań and Berlin, led by Małgorzata           Bojan: A possiblity to share information             with other
Podskarbi and Silke Lehmann, prepared the content of the          controllers in Serbia and a chance to get in        contact wtih
meeting.                                                          many interesting people. It is also a great         international
                                                                  experience.

                                                                  Bulletin: What was the greatest challenge that you faced?
                                                                  Bojan: Overcoming the passive attitude of controllers in
                                                                  Serbia. It was also a great personal challenge which
                                                                  required a lot of my energy and time.

                                                                  Bulletin: What kind of opportunities can the ICV bring for
                                                                  Serbia?
                                                                  Bojan: It is certainly a unique opportunity to better
                                                                  understand the role of the controller. Being an ICV member
                                                                  is a chance to exchange new ideas.

                                                                  Bulletin: What are your plans for the immediate future as
                                                                  far as the ICV is concerned?
                                                                  Bojan: We would like to establish a vast network of 50
                                                                  members and to organize 4 meetings per year. Moreover
                                                                  we would like to organize first trainings with the Controller
The topic was introduced by short presentations of each           Academy.
member. Everybody had 5 minutes to present his current
projects, ideas and his personal situation – it was also an
opportunity for further discussions, suggestions and tips.
Afterwards, the organizing team presented the introducing
thoughts of the process of controlling, based on the practi-
cally oriented model of the controlling process of the Inter-
national Group of Controlling (IGC). You can find the pres-
entation (in German) on the German ICV site.

The group work regarded 3 subjects:
a) Controlling-Service as Shared Service
b) The process of controlling for innovations and
c) Demography Controlling.

All the participants were really enthusiastic about their prac-
                                                                  Bojan Šćepanović is the first person on the right
tically oriented work and they are going to participate in the
meeting next year. The next Polish-German WG, this time
held in English and German, takes place on November 09,
                                                                  Bulletin: What sort of advice would you give people who
2012 and November 10, 2012 in the area of Poznan. The
                                                                  would like to establish the ICV in their countries (mistakes to
topic is “Controlling-Service as Shared Service Center”. All
                                                                  omit, must-dos etc.)?
interested, also in the work of the organizing team, are
                                                                  Bojan: First of all use your hard skills:
asked to contact Małgorzata Podskarbi (mail: Malgor-
                                                                  Take a phone and call 100 controllers. You will be lucky if
zata.Podskarbi@vw-poznan.pl) and Silke Lehmann (mail:
                                                                  you get 5 controllers for a meeting :) So, then you need to
Lehmann.ICV-DPL@gmx.de). Guests and all the interested
                                                                  call other 100 controllers for 5 new controllers to come.
in strengthening this international work group are warmly
                                                                  Do it again, again, again...
welcome.
                                                                  Your soft skills can also be useful:
                 You can find the presentation (in German)
                                                                  You will need a lot of personal energy, time... and
                 on the German ICV site at:
                                                                  sometimes money :) and a positive attitude. Do not give up.
                 http://www.controllerverein.com/Deutsch-         Be patient. Set a high, unrealistic target. And, after that - just   5
                 Polnische-Arbeitsgruppe.164447.html              do it. It works.

5

© International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011

                                                                       Britta Metzen from TNT Innight talked about business proc-
     Controlling Congress of the                                       ess management and process excellence. She stated that:
     Baltic States - Kaunas 2011                                       •   process should be analyzed and simulated
                                                                       •   process should be documented
                            The    4th Controlling Congress of the     •   process should match the customers' needs also in
                             Baltic States, prepared by Aiste Lör-     process management you should find a way to communi-
                             gen (on the photo), took place on         cate with all stakeholders
                             Friday, October 21, 2011 in Kaunas,
                             Lithuania. The program included           Frank Ahlrichs, the owner of „Konsequent Management
                             speeches and discussions on the           Services“ from Remscheid had a speech on the topic
                             main subject of the conference:           "Sustainable success through consequent customer orienta-
                             "Process Controlling: Flexibility         tion". He also pointed out that the highest effectiveness is
     and Effectiveness - a contradiction". There were about            not most important in the management - the company can
     40 controllers from Lithuania, Poland and Germany. At the         lose flexibility and can no longer fulfill the customers'
     beginning Prof. Edita Gimzauskiene from Kaunas Univer-            wishes.
     sity introduced the topic.
                                                                       Thomas Zielinski from Poznan, Poland, CEO at „ABC
     Prof. Mantas Vilkas from the Kaunas University of Technol-        Akademia“ asked the question: "process or costs"? He de-
     ogy talked about balancing flexibility and effectiveness.         cided in favor of costs management on the basis of process
     Demonstrating on the example of oil industry he showed            costs.
     how to be really effective, but also stay flexible - to cope
     with the changes on the market.                                   Dr. Herwig Friedag (Germany) showed that a company
                                                                       always needs management of innovations, also when it
     The speech of Stephan Jockel from Buxtehude, Germany              means changing the corporate culture. And controlling plays
     was about process indicators in a global organization. He         also a relevant role in the management.
     claimed that for a successful company the most important
     indicators are time, costs and quality. Using the early indica-
     tors is the most relevant, but it only makes sense when the                        To watch all presentations go to:
     company has defined objectives and responsibilities. The
     profit oriented indicators are necessary, but not so practical.                    http://www.controllerverein.com/
                                                                                        Events.125039.html
     Dr. Darius Silingas from „no Magfic Europe“ talked about a
     better understanding of processes by process management
     with clear and uniform notation.
                                                                       Meeting in Poznań
                                                                                                „The great day – when the informa-
                                                                                               tion for solving a management prob-
                                                                                                 lem is only a push button away – is
                                                                                                               closer than you think.”

                                                                                                               Business Week [1963]

                                                                                                But in 2011 we are still waiting …

                                                                       The participants of the Polish work group Poznan met
                                                                       on November 16-17, 2011 to discuss the problem
     Controlling Conference Slove-                                     of successful reporting – the subject of the first part
                                                                       of the meeting was “Manager’s cockpit”, the topic of the
     nia 2011                                                          second part “How to speak correctly”.

     The 11th Controlling Conference in Slovenia took place on         The two-day meeting started with the dinner in the evening,
     October 27-28, 2011. This year’s motto was Controlling –          on Wednesday. The ICV members could “catch up” – it had
     the tool of Business Excellence, with intention to connect        been a few months since the last meeting in the spring. On
     controlling to business excellence. It was a regional confer-     Thursday, after Dr. Dariusz Gulczynski welcomed the par-
     ence held both in English and Slovene.                            ticipants, the first speaker was Jakub Tomaszewski (on the
     On this year’s conference the participants talked about:          photo) from Hansgrohe. He spoke about the cockpit of a
     •  Changing role of controllers in “business excellent”           manager – he showed how controllers from Hansgrohe pre-
     company                                                           pare reports and which information they choose.

     • Key competences of employees for effective imple-               His presentation was also a chance
     mentation of business renovation                                  to present the philosophy of the
     •    Innovations in business                                      company – to visit “Aquademy” –
                                                                       where you can see the products of
     •   Communication and team work as prerequisites for              the firm and some bathroom styliza-
     business excellence                                               tions and to present the under-
6    • Role of IT in providing successful information system           standing of the controller’s function
     and environment for business excellence                           and how it has changed since 1993.

     6

     © International Controller Association ICV | Poznań Office
ICV Bulletin | No. 1 | December 2011


                                    ICV Board’s Christmas Letter

                                    Gauting, December 2011        We are glad about our new work groups, but we are also
                                                                  pleased and proud to celebrate special WG anniversaries.
Dear    Members of the International Controller Associa-          The WG West II met in Cologne on October 14 for the 50th
tion,                                                             time and celebrated on the occasion its thirtieth anniversary.
                                                                  We cordially congratulate on this occasion one more time
the year 2011 is drawing to its close. For the International      our long-standing work group leader Ralf Lehnert and send
Controller Association it was a year full of events and           many thanks for his tireless engagement. In the 50th meet-
changes.                                                          ing Ralf Lehnert passed the leadership of the West II region
                                                                  into Thomas Ruhs' hands and his deputy Bernd Voss. We
The Association has further developed and we controllers          wish both gentlemen a good start and much success in fur-
have learned that: "Navigating by sight" became in the fi-        ther leading this rich in tradition work group. (…)
nancial crisis and is still becoming navigating in volatile
times. We will also put emphasis on this aspect in our 2012       So the year 2011 was again a successful year for us, for the
work.                                                             association. We deal with the right topics, we have built a
                                                                  good network in economy and science. Our web activities
If we can take the number of participants in our events as an     are exemplary, our press presence is better than ever.
indicator for controlling demand, then we can state that: Our
controlling is in demand! With over 2000 participants at the      In 2012 we invite you to make an intensive use of our asso-
congress and in regional events we have reached a good            ciation’s offer, which we want to considerably extend also
14% more interested persons than in the previous year.            this year. We would like to invite you to take part in our
                                                                  member meeting on May 6, 2012 and will be happy to meet
Preparations for the congress 2012 have already reached           you at our 37th Controller Congress on May 7 and 8, 2012.
an advanced state, the program is essentially nailed down.
This is also the case of regional events, which traditionally     The coming Christmas and the New Year are a good oppor-
take place in autumn. The appointments are fixed and also         tunity for each of us to pause for a moment and reflect.
here there already are considered programs, speakers etc.
We firmly believe that we can keep the usual high level of all    We wish you and your families a peaceful, contemplative
events in 2012 and constantly raise the number of partici-        Christmas and for the year 2012 luck, health and success.
pants.
                                                                  With Kind Regards,
Many warm thanks to all responsible organizers and assis-
tants of the congress and of all regional events for their        Yours ICV Board
enormous work input and for their high professional engage-
ment. And we wish you and ourselves as well a lucky hand          Siegfried Gänßlen                 Conrad Günther
for the events in 2012!
                                                                  Marcus Haegi                     Dr. Adrianna Lewandowska
In the proper member meeting of the International Controller
Association on Mai 15, 2011 in Munich our Chairman, Siggi         Prof. Dr. Heimo Losbichler        Dr. Walter Schmidt
Gänßlen, granted Dr. Lukas Rieder for his controlling life-
time performance an honorary ICV membership. Board                Dr. Bernd Schwarze
Member Marcus Haegi from Switzerland delivered congratu-
latory speech for Dr. Lukas Rieder.

We send congratulations also to our deputy ICV Chairman
Prof. Dr. Heimo Losbichler. He took over the presidency
over the International Group of Controlling (IGC) after Dr.
Wolfgang Berger-Vogel, who served as the IGC President
for more than ten years.

We are happy that the number of our work groups, the basis
of our association, has also in 2011 significantly increased.
In that matter the WG Serbia in Belgrade has begun its work
in October. We wish the WG leader Bojan Scepanovic much
success in organizational works in the 17th ICV country! In
Austria - but still taking into account Germany, Lichtenstein
and Switzerland - the WG Voralberg headed by Thomas
Prugger has begun its work. We wish you successful work!
In Coesfeld has begun the WG Westfalen headed by Chris-
tiane Strathaus. We are happy about the further develop-
ment of the West region and wish them much success!


                                                                                                                             7


7
ICV Bulletin | No. 1 | December 2011

                                           Dear Readers,                           The ControllerPrize in
                                           we want you all to feel a part of our   the amount of € 5,000
                                           international association. For better   still to be taken
                                           understanding of controlling themes
                                           and events and activities in the ICV
                                           we prepared this Bulletin. For mem-     The       ControllerPrize    of    the
                                           bers from non-German speaking           International Controller Association
                                           countries we translate German arti-     will be awarded on May 7/8, 2012, at
                                           cles, write in English about ICV de-    the 37th Congress of Controllers.
                                           velopments and new trends in con-       Every year the ICV awards for
                                           trolling. You can also subscribe to     exemplary controlling solutions which
                                           the English e-news and the ICV site     have had a significant contribution to
                                           is regularly updated. We hope that      the achievement of the objectives of
                                           with your help our publications will    a company or an organization.
                                           be more and more successful with
                                           each issue. We are looking forward
                                           to hearing from you – if you have
                                           any ideas or you know of any inter-
                                           esting events, please let us know.
                                           Yours

                                           Anna Włodarczyk and Piotr Buza



                                                                                   We cordially invite you to compete for
     All work groups in non-German speaking countries:                             the    ControllerPrize     2012    by
                                                                                   submitting your controlling solutions
                                                                                   by January 31, 2012. Challenge
     Bulgaria
                                                                                   your colleagues in the competition
     Denko Yamboliev
                                                                                   and face the decision of our
     denko@excite.com
                                                                                   competent judges.
     Croatia                                Lublin
     Jasmina Očko                           Pawel Rafalski                         More at:
     jasmina.ocko@kognosko.hr               pawel.rafalski@icv.pl                  http://www.controllerverein.com/
                                                                                   Awards.158549.html
     Estonia                                Łódź
                                            Karolina Zielińska
                                            karolina.zielinska@icv.pl
     Lithuania
     Edita Gimžauskienė
     edita.gimzauskiene@ktu.lt              Poznań
                                                                                    Romania
                                            Dariusz Gulczyński
                                                                                    Bukarest
                                            dariusz.gulczynski@icv.pl
     Hungary                                                                        Cristina Hodea
     Budapest 1                                                                     Cristina.hodea@gmail.com
     Ervin Nemesdy                          Szczecin
     nemesdy@mce.hu                         Aleksander Socha
                                                                                    Sibiu
                                            aleksander.socha@ramirent.pl
                                                                                    Nicoleta Thomka
     Budapest 2                                                                     n.thomka@gmx.de
     Andreas Kovacs                         Toruń
     Kovács@mcskft.hu                       Andrzej Derkowski
                                                                                    Russia
                                            Andrzej.Derkowski@icv.pl
                                                                                    Valentin Usenkov
     Poland                                                                         zoom@mail.ru
                                            Warszawa
     Gdańsk                                 Karol Sikora
                                                                                    Serbia
     Robert Panufnik                        karol.sikora@icv.pl
                                                                                    Bojan Šćepanović
     R.Panufnik@vector.com.pl                                                       mcb@eunet.rs
                                            Wrocław
     Katowice                               Honorata Ulatowska                      Slovenia
     Anna Jarkulisz                         honorata.ulatowska@icv.pl               Dragica Erčulj
     Anna.Jarkulisz@arcelormittal.com                                               Dragica.erculj@crmt.com
                                            Zielona Góra
                                            Małgorzata Lepak                        Spain
     Kraków
                                            Malgorzata.lepak@icv.pl                 Ulrich Müller Bosom
     Dorota Gołąb-Bełtowicz
8    dbeltowicz@bonifratrzy.krakow.pl                                               ulrich.mueller.bosom@gmail.com


    Impressum                              Editing                                 International Controller Association
                                           Piotr Buza
      8                                    Brigitte Dienstl-Arnegger               ICV Office Poland
    Publisher and Copyrights:
                                           Dr. Herwig Friedag                      ul. A.Fredry 7/1
    International Controller Association                                           PL 61-809 Poznań
                                           Dr. Adrianna Lewandowska
    Public Relations Committee             Hans-Peter Sander                       Phone/Fax + 48 61 853 20 10
                                           Anna Włodarczyk                         e-mail: anna.wlodarczyk@icv.pl

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Icv bulletin december 2011

  • 1. International Controller Association In this issue: • 10 core elements • Green Controlling Prize • An interview with Bojan Šćepanović from Serbia ICV Bulletin | No. 1 | December 2011 • Board’s Christmas letter Dear Readers! Speaking the same language all over the I’m happy to pass to you the first issue world of our ICV Bulletin. At the last ICV Man- agement Conference in Frankfurt we A strategy is as good as its realization. Closing the year realized that what we lack is a broader 2011 the ICV Board confirmed the previous strategy as platform for communicating our ICV successful and set goals for the coming years. Our main activities on an international level. We goal as an active international network is enhancing the intend to publish the Bulletin quarterly function of practically applied controlling and the role of and cover in it themes concerning con- controller in sharing the responsibility for successful trolling in general and important ICV company management. events. There is indeed much to be reported as the ICV is always active and gathers no moss. Preparing the first issue of the Bulletin is a great opportunity to go back to the roots of the ICV and its philosophy. So we decided to include a discussion paper by Prof. Dr. Heimo Losbichler. He analyzes in it 10 key elements of sustainable controlling which lie at the foundation of the ICV. The ICV is proud of its strong engagement in Green Controlling so we’re also going to report on “green” developments in this and coming issues. Making sure that the International Controller Association earns the first part of its name is my field of responsibility and I’m especially glad about our achievements in that mat- ter. For example, this year we have gained brand new mem- ICV Mission Statement The ICV being a non-commercially oriented association is the biggest bers: Croatia and Serbia. On two pages of the Bulletin you controller organization in Europe will get information from these and other ICV member coun- tries. We have also taken steps to translate materials from German into English for our non-German speaking mem- ICV Key Objectives bers - they have been published on the ICV Internet plat- The ICV as an active international network enhances the function of form www.controllerverein.com. practically applied controlling and the role of the controller in sharing the responsibility Last but not least, I have come up at the last ICV Manage- ment Conference with an idea of creating a list of specialists from our “better-established” members who could share To better realize the ICV strategy the Board have clear their experience with our new members. I imagine it as a fields of responsibilities. And thus Dr. Walter Schmidt team of volunteers who could be invited and hosted by will- focuses on setting new trends, Dr. Adrianna Lewandowska ing to participate countries with the purpose of organizing on internationalization, Dr. Bernd Schwarze on public trainings in English. The list of experts is already long and relations, Siegfried Gänßlen on key account management, we will provide more information on the project in the next Conrad Günther on the organizational basis of the ICV net- issue. work, Marcus Haegi on orientation on new trends and Prof. Dr. Heimo Losbichler on SWOT analysis & strategy. I wish all of you a Merry Christmas and a happy and successful New Year, Yours That’s why we hope that becoming more and more engaged in the ICV you will have the feeling that you Dr. Adrianna Lewandowska, ICV Board Member belong to the biggest controller organization in Europe. 1 www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office
  • 2. ICV Bulletin | No. 1 | December 2011 10 Core Elements of Sustainable Controlling Discussion paper by our Board Member Prof. Dr. Heimo Losbichler Controlling as we see it in the German speaking region was essentially shaped by Albrecht Deyhle and the ICV. Globally it tends to be perceived as a local model, which sooner or later subordinates itself to the American mainstream. From our point of view the ICV's sustainable controlling approach has proved its worth in practice. We firmly believe that our way is the right one. This is even more true now that the current world crisis has shifted the focus of attention to standards which we have already been using in business management. Both give sufficient reason to once again present the core elements of the ICV's sustainable controlling approach as a management concept as well as those core elements relating to the role of controllers: We understand controlling as the management control process of defining, planning and then pursuing goals. It is a process whose full potential can only be realized if controllers and managers are collaborating closely. The key objective of our controlling philosophy is economic sustainability. The 10 core elements of the ICV's sustainable in our controlling approach as one defined by being controlling approach proactive and initiative. A controller is a positive "busybody" who is tireless in identifying trends and possibilities for 1. Sustainable value creation improvement. It requires, on the one hand, a profound The aim of controlling is to increase the company's value in knowledge of the market and business processes along the the long-term rather than to maximize profits in the short value chain. On the other hand, controllers have to adopt an run. It is crucial to find the right balance between independent position and hold their opinions. As a result, investments into new sources of future profits and current controllers take their share of responsibility for the profitability. In our efforts to create value, we take all company's success and for achieving objectives. stakeholders into account. 7. Business partner instead of a number cruncher 2. Beyond the costs Controllers provide transparency. They make strategy, Our controlling philosophy pursues an integrated approach profits, financing and business processes more visible. As a to value creation. The WEG symbol (growth-development- result management is able to lead the company in a more profit) provides guidance here. We focus not only on costs, predictable way. However, controlling according to the ICV but also primarily on the market and the competition. goes beyond reporting and has a strong focus on putting the 3. Dealing with symptoms is not enough figures into use. It is crucial for controllers not to satisfy According to the ICV controlling must not stop at the surface themselves with scorekeeping and number crunching. of financial symptoms. Controlling has also to consider the Controllers are supposed to be the business partners for underlying reasons for developments which all too often do management, providing business insights and support in not stem from financial causes. Thus effective controlling decision making. covers not only performance targets and KPIs, but also the 8. Seeing the people behind the numbers business processes and measures that drive performance. Controllers have to see the people behind the numbers. 4. Innovation and competitive advantages Being liaison officer and network builder is what makes the We believe that the aim of controlling as the management controller's work effective. Apart from an open attitude control process of setting, planning and pursuing objectives towards people, our global environment requires inter- is corporate flexibility and agility, rather than avoiding cultural awareness and readiness to act on an international deviations from current budgets. It is much more important scale. to identify business opportunities early by consciously 9. Representing the company's values shaping a company's future and developing competitive Controllers are committed to the good of the company and advantages. Target-oriented controlling tools enable not to particular interests. They must remain non-political in management to be informed better and faster. They can their actions. Only after achieving this neutrality, can analyze the ever increasing complexity of conditions with controllers do justice to their joint responsibility for reaching greater care and higher accuracy. Thus, management objectives. An honest and open attitude of controllers becomes ready to take action in a shorter time. establishes credibility oriented towards the company's 5. Taking actions above all values, which is of a higher priority than following the Controlling tools should be as lean, simple and mainstream or prominent single interest. understandable as possible. Management and employees 10. Being a person of integrity are supposed to understand the relevant performance Controllers are the business conscience of the company. metrics and tools in place and should be able to draw the They display strength of character and assume the role of a right conclusions on their own. Controlling has to be focused "spoil sport" in a positive manner. But they must not limit on taking concrete actions rather than on the system itself. It themselves to that role. Building on a solid foundation, they must be about people working together effectively and not need to be open for new experiences and ready to learn. about stylish arrangement of figures. The Role of Controllers: proactive and effective The image of the controller in our sustainable controlling- philosophy is in line with the controller’s mission statement 6. Taking responsibility 2 of the International Group of Controlling (IGC). We see the role of the controller or the controller's function 2 © International Controller Association ICV | Poznań Office
  • 3. ICV Bulletin | No. 1 | December 2011 First Green Controlling Prize goes to Deutsche Post DHL By Hans-Peter Sander Stuttgart/Munich, November 24, 2011 - The Carbon Accounting & Controlling Team of Deutsche Post DHL (DPDHL) was re- warded on November 24 for its controlling solution as part of the environmental program "GoGreen" with the Green Controlling Prize. It was the first time that the prize was awarded by Péter Horváth Foundation in association with the International Con- troller Association (ICV). The transparency created by the Controlling Team enabled, above all, identification of financial risks and effective controlling of ecological measures. The DPDHL Team Carbon Accounting & Controlling re- "We feel responsible for the climate, that is why we have ceived the award at the specialist conference "Controlling initiated the environmental program GoGreen", explained Competence Stuttgart - CCS 2011" from the hands of the Stefan Freigang, responsible for Carbon Accounting & Con- presiding judge Prof. Dr. Dr. h.c. mult. Péter Horváth trolling at DPDHL concern controlling, who presented the (Horváth AG, IPRI gGmbH, Leader of the ICV-workshop) solution in the plenary meeting CCS 2011. Carbon Account- and the ICV Board Chairman Siegfried Gänßlen (CEO ing & Controlling supported the company’s GoGreen pro- Hansgrohe AG). "Carbon Management is a social task gram. The aim was to enhance its own CO2 efficiency - in- which we face at Deutsche Post DHL constantly and on a cluding activities of its subcontractors - till 2020 by 30% in cross-sector level", said Melanie Kreis, Executive Vice relation to the basis year 2007. According to Stefan Frei- President of Corporate Controlling at Deutsche Post DHL. gang this enhancement would be facilitated by numerous "Our today's distinction means that the whole approach has measures, both centralized and decentralized. been acknowledged and it reflects at the same time engage- ment of numerous colleagues taking part in the project." A new department in company’s controlling, whose task would be to push ahead Carbon Accounting & Controlling The criteria "fulfilled outstandingly well" program, would be founded in 2012. The innovative element of the awarded solution is to consequently integrate into an In order to develop and implement environmental manage- organization a system of controlling CO2 efficiency aims, ment in the company’s practice, which goes beyond techni- processes and systems of financial management. A man- cally-oriented "island solution", you need to integrate con- agement reporting, running through the whole year, is to be trolling into the process. As the presiding judge Péter created for an effective management - additionally to the Horváth explained in his congratulatory speech from that annual disclosure. The developed tools also enabled the resulted a threefold requirement for controllers: "It is neces- company to forecast, set aims and calculate measures for sary, first of all, to implement an integrated general system increasing efficiency. of controlling all environmental processes synchronized with the company’s strategy. And secondly precise KPIs (Key "Controllers play in the conception, implementation and ap- Performance Indicators - performance ratios) are needed, plication a fundamental role. Being a part of carbon control- which make target-oriented economic controlling possible. ling the controllers become more and more partners of man- Thirdly, this system has to be implemented, cared for and agement, in addition to the classical role of financial ana- further developed", clarified Horváth. lysts", added Stefen Freigang. "Carbon Controlling" was created in synergy between controllers and managers. The The Green Controlling Prize winners from Deutsche Post created transparency in actual emissions made it possible to DHL developed an environmental controlling system which identify financial risks and effectively manage ecological fulfilled all these criteria outstandingly well, added Péter measures. In that way carbon controlling supported the Horváth. It was the key to a strategic-oriented general pro- management in making decisions and managing the com- gram for supporting the management. He said that an ex- pany. It prepared and reported facts as well as model tensive set of KPIs for controlling made sure that planning, evaluations about possible economic and ecological effects. reporting and control could be translated into practice on all company levels. In addition, there were precise controller The International Controller Association (ICV) with its Idea task appointments for implementation, maintenance and Workshop and a team of scientists and controlling experts further development of the system which were introduced headed by Prof. Dr. Dr. h.c. mult. Péter Horváth dealt in enterprise-wide. 2010, in accordance with its focus point, with "Green Con- trolling". This work has been continued since the autumn Controller as a partner of the CO2-management 2011 by a new work group "Green Controlling". To facilitate developments in this area Péter Horváth Foundation in as- sociation with the ICV annually award the most innovative Deutsche Post DHL as a globally acting logistics service and effective "green" controlling solutions with the Green provider with about 470,000 employees transports goods Controlling Prize. and information worldwide. Being an engine of world trade the company causes CO2 emissions on quite a great scale. 3 3 © International Controller Association ICV | Poznań Office
  • 4. ICV Bulletin | No. 1 | December 2011 Let’s go in pole position On November 26, 2011 in Frankfurt took place the ICV Management Conference. 63 participants from 14 countries, Members of the Board of Directors, work group leaders, regional delegates and ICV employees came to this hub of financial world to discuss the most important issues at the ICV. Volatility: the new normality Siegfried Gänßlen, the Head of the ICV Board of Directors, began the conference with his presentation: “Volatility: The New Normality”. He gave a full report showing how the ICV fared in this fraught with turbulences year. Among other things, he summed up the 2011 DreamCar report, which has been focused on the issue of behavior and its meaning in management and controlling. Then the Chairman re- counted all new events that took place in the ICV. Especially encouraging was the increasing number of participants tak- ing part in ICV events. The closing motto in his presentation was: “Let’s go in pole position”, pole position being the best front row starting position in a motor race clearly expresses Siegfried Gänßlen’s attitude towards the ICV and its future. The numbers speak for themselves Then Prof. Dr. Heimo Losbichler, ICV Board Member, took the floor and gave a summary on developments in the last Our brand new member: Serbia ten years. Worth mentioning are the numbers concerning new individual members and company members. In eleven Important building elements of the International Controller years the number of non-German speaking members in the Association are its work groups. That’s why many presenta- ICV increased by 222%. The number of work groups in tions dealt with this issue. Martin Herrmann, a Regional 2011 has reached 72, including 9 specialist work groups. Delegate, Nord, explained how to establish a work group Whereas the ICV consisted of a paltry three countries in and make sure that it remains successful (see below). 2000, there are 16 now. The number of visits on the ICV Dragica Erčulj talked about how she managed the ICV- web site also shows a clear tendency of rapid growth. In the rollout from Slovenia over Croatia to Serbia and further on. next part of his presentation Prof. Dr. Heimo Losbichler pre- sented the decision of the Board about the future ICV strat- Controllers - a most sociable and easy going lot egy. Frankfurt seemed to be a perfect venue for the meeting of Why public relations? the ICV. Its cityscape and atmosphere certainly added to the climax of the ICV Management Conference. Also the dinner This much promising introduction was followed by a series after the conference was full of positive energy and spirited of presentations and discussions, all were equally interest- discussion. The dinner lasted into the night and the control- ing and ended with lively debates. For example, Dr. Bernd lers yet again proved to be a most sociable and easy-going Schwarze, Dr. Herwig Friedag and Hans-Peter Sander lot. talked about the important matter of public relations. They documented the work of such platforms as the ICV web site, ControllingWiki and the press with illustrative statistics and To watch all presentations surveys. After the presentation nobody had any doubts and a video go to: about the answer to the question which the three public rela- http://www.controllerverein.com/Events tions experts asked in their presentation: “Why Public Rela- tions?”. How to create a successful work group? In his witty and intelligent presentation Mar- The new work group is ripening. Your idea is taking its form. tin Herrmann goes through all steps of creat- You have reached an agreement in your region, the Board ing a work group. Firstly, as usually, there is has backed up the decision. You announce your success. an impulse that makes you do something. It Nothing more easier. can be a need to grasp an opening up op- portunity, or realization of a slowly increasing Easier said than done, that’s why Martin Herrmann analyzes demand, perhaps even a kind of pressure all practical aspects of each step in his presentation. You from somewhere. can download it at the above given link. On the next page there is also an interview with Bojan Šćepanović, who has At the moment you have taken the decision to establish a recently established a work group in Serbia. 4 work group, you slowly start to consider how to actually real- ize your idea. You begin to be more and more specific. 4 © International Controller Association ICV | Poznań Office
  • 5. ICV Bulletin | No. 1 | December 2011 An interview with Bojan A very successful German- Šćepanović - Polish work group meeting a work group leader in Serbia 15 Controllers, mainly members of the work groups Poznan and Berlin-Brandenburg met on November 5, 2011 Serbia is the youngest ICV member, so we have decided to (Saturday) and November 6, 2011 (Sunday) in a beautiful ask its work group leader a few questions on joining the hotel Luisenhof by the lake Gabelsee in Falkenhagen, Bran- ICV. denburg. The topic of the conference, held in English and Bulletin: What motivated you to establish the ICV in German, was “The model of the controlling process of the Serbia? IGC”. 2 teams from Poznań and Berlin, led by Małgorzata Bojan: A possiblity to share information with other Podskarbi and Silke Lehmann, prepared the content of the controllers in Serbia and a chance to get in contact wtih meeting. many interesting people. It is also a great international experience. Bulletin: What was the greatest challenge that you faced? Bojan: Overcoming the passive attitude of controllers in Serbia. It was also a great personal challenge which required a lot of my energy and time. Bulletin: What kind of opportunities can the ICV bring for Serbia? Bojan: It is certainly a unique opportunity to better understand the role of the controller. Being an ICV member is a chance to exchange new ideas. Bulletin: What are your plans for the immediate future as far as the ICV is concerned? Bojan: We would like to establish a vast network of 50 members and to organize 4 meetings per year. Moreover we would like to organize first trainings with the Controller The topic was introduced by short presentations of each Academy. member. Everybody had 5 minutes to present his current projects, ideas and his personal situation – it was also an opportunity for further discussions, suggestions and tips. Afterwards, the organizing team presented the introducing thoughts of the process of controlling, based on the practi- cally oriented model of the controlling process of the Inter- national Group of Controlling (IGC). You can find the pres- entation (in German) on the German ICV site. The group work regarded 3 subjects: a) Controlling-Service as Shared Service b) The process of controlling for innovations and c) Demography Controlling. All the participants were really enthusiastic about their prac- Bojan Šćepanović is the first person on the right tically oriented work and they are going to participate in the meeting next year. The next Polish-German WG, this time held in English and German, takes place on November 09, Bulletin: What sort of advice would you give people who 2012 and November 10, 2012 in the area of Poznan. The would like to establish the ICV in their countries (mistakes to topic is “Controlling-Service as Shared Service Center”. All omit, must-dos etc.)? interested, also in the work of the organizing team, are Bojan: First of all use your hard skills: asked to contact Małgorzata Podskarbi (mail: Malgor- Take a phone and call 100 controllers. You will be lucky if zata.Podskarbi@vw-poznan.pl) and Silke Lehmann (mail: you get 5 controllers for a meeting :) So, then you need to Lehmann.ICV-DPL@gmx.de). Guests and all the interested call other 100 controllers for 5 new controllers to come. in strengthening this international work group are warmly Do it again, again, again... welcome. Your soft skills can also be useful: You can find the presentation (in German) You will need a lot of personal energy, time... and on the German ICV site at: sometimes money :) and a positive attitude. Do not give up. http://www.controllerverein.com/Deutsch- Be patient. Set a high, unrealistic target. And, after that - just 5 Polnische-Arbeitsgruppe.164447.html do it. It works. 5 © International Controller Association ICV | Poznań Office
  • 6. ICV Bulletin | No. 1 | December 2011 Britta Metzen from TNT Innight talked about business proc- Controlling Congress of the ess management and process excellence. She stated that: Baltic States - Kaunas 2011 • process should be analyzed and simulated • process should be documented The 4th Controlling Congress of the • process should match the customers' needs also in Baltic States, prepared by Aiste Lör- process management you should find a way to communi- gen (on the photo), took place on cate with all stakeholders Friday, October 21, 2011 in Kaunas, Lithuania. The program included Frank Ahlrichs, the owner of „Konsequent Management speeches and discussions on the Services“ from Remscheid had a speech on the topic main subject of the conference: "Sustainable success through consequent customer orienta- "Process Controlling: Flexibility tion". He also pointed out that the highest effectiveness is and Effectiveness - a contradiction". There were about not most important in the management - the company can 40 controllers from Lithuania, Poland and Germany. At the lose flexibility and can no longer fulfill the customers' beginning Prof. Edita Gimzauskiene from Kaunas Univer- wishes. sity introduced the topic. Thomas Zielinski from Poznan, Poland, CEO at „ABC Prof. Mantas Vilkas from the Kaunas University of Technol- Akademia“ asked the question: "process or costs"? He de- ogy talked about balancing flexibility and effectiveness. cided in favor of costs management on the basis of process Demonstrating on the example of oil industry he showed costs. how to be really effective, but also stay flexible - to cope with the changes on the market. Dr. Herwig Friedag (Germany) showed that a company always needs management of innovations, also when it The speech of Stephan Jockel from Buxtehude, Germany means changing the corporate culture. And controlling plays was about process indicators in a global organization. He also a relevant role in the management. claimed that for a successful company the most important indicators are time, costs and quality. Using the early indica- tors is the most relevant, but it only makes sense when the To watch all presentations go to: company has defined objectives and responsibilities. The profit oriented indicators are necessary, but not so practical. http://www.controllerverein.com/ Events.125039.html Dr. Darius Silingas from „no Magfic Europe“ talked about a better understanding of processes by process management with clear and uniform notation. Meeting in Poznań „The great day – when the informa- tion for solving a management prob- lem is only a push button away – is closer than you think.” Business Week [1963] But in 2011 we are still waiting … The participants of the Polish work group Poznan met on November 16-17, 2011 to discuss the problem Controlling Conference Slove- of successful reporting – the subject of the first part of the meeting was “Manager’s cockpit”, the topic of the nia 2011 second part “How to speak correctly”. The 11th Controlling Conference in Slovenia took place on The two-day meeting started with the dinner in the evening, October 27-28, 2011. This year’s motto was Controlling – on Wednesday. The ICV members could “catch up” – it had the tool of Business Excellence, with intention to connect been a few months since the last meeting in the spring. On controlling to business excellence. It was a regional confer- Thursday, after Dr. Dariusz Gulczynski welcomed the par- ence held both in English and Slovene. ticipants, the first speaker was Jakub Tomaszewski (on the On this year’s conference the participants talked about: photo) from Hansgrohe. He spoke about the cockpit of a • Changing role of controllers in “business excellent” manager – he showed how controllers from Hansgrohe pre- company pare reports and which information they choose. • Key competences of employees for effective imple- His presentation was also a chance mentation of business renovation to present the philosophy of the • Innovations in business company – to visit “Aquademy” – where you can see the products of • Communication and team work as prerequisites for the firm and some bathroom styliza- business excellence tions and to present the under- 6 • Role of IT in providing successful information system standing of the controller’s function and environment for business excellence and how it has changed since 1993. 6 © International Controller Association ICV | Poznań Office
  • 7. ICV Bulletin | No. 1 | December 2011 ICV Board’s Christmas Letter Gauting, December 2011 We are glad about our new work groups, but we are also pleased and proud to celebrate special WG anniversaries. Dear Members of the International Controller Associa- The WG West II met in Cologne on October 14 for the 50th tion, time and celebrated on the occasion its thirtieth anniversary. We cordially congratulate on this occasion one more time the year 2011 is drawing to its close. For the International our long-standing work group leader Ralf Lehnert and send Controller Association it was a year full of events and many thanks for his tireless engagement. In the 50th meet- changes. ing Ralf Lehnert passed the leadership of the West II region into Thomas Ruhs' hands and his deputy Bernd Voss. We The Association has further developed and we controllers wish both gentlemen a good start and much success in fur- have learned that: "Navigating by sight" became in the fi- ther leading this rich in tradition work group. (…) nancial crisis and is still becoming navigating in volatile times. We will also put emphasis on this aspect in our 2012 So the year 2011 was again a successful year for us, for the work. association. We deal with the right topics, we have built a good network in economy and science. Our web activities If we can take the number of participants in our events as an are exemplary, our press presence is better than ever. indicator for controlling demand, then we can state that: Our controlling is in demand! With over 2000 participants at the In 2012 we invite you to make an intensive use of our asso- congress and in regional events we have reached a good ciation’s offer, which we want to considerably extend also 14% more interested persons than in the previous year. this year. We would like to invite you to take part in our member meeting on May 6, 2012 and will be happy to meet Preparations for the congress 2012 have already reached you at our 37th Controller Congress on May 7 and 8, 2012. an advanced state, the program is essentially nailed down. This is also the case of regional events, which traditionally The coming Christmas and the New Year are a good oppor- take place in autumn. The appointments are fixed and also tunity for each of us to pause for a moment and reflect. here there already are considered programs, speakers etc. We firmly believe that we can keep the usual high level of all We wish you and your families a peaceful, contemplative events in 2012 and constantly raise the number of partici- Christmas and for the year 2012 luck, health and success. pants. With Kind Regards, Many warm thanks to all responsible organizers and assis- tants of the congress and of all regional events for their Yours ICV Board enormous work input and for their high professional engage- ment. And we wish you and ourselves as well a lucky hand Siegfried Gänßlen Conrad Günther for the events in 2012! Marcus Haegi Dr. Adrianna Lewandowska In the proper member meeting of the International Controller Association on Mai 15, 2011 in Munich our Chairman, Siggi Prof. Dr. Heimo Losbichler Dr. Walter Schmidt Gänßlen, granted Dr. Lukas Rieder for his controlling life- time performance an honorary ICV membership. Board Dr. Bernd Schwarze Member Marcus Haegi from Switzerland delivered congratu- latory speech for Dr. Lukas Rieder. We send congratulations also to our deputy ICV Chairman Prof. Dr. Heimo Losbichler. He took over the presidency over the International Group of Controlling (IGC) after Dr. Wolfgang Berger-Vogel, who served as the IGC President for more than ten years. We are happy that the number of our work groups, the basis of our association, has also in 2011 significantly increased. In that matter the WG Serbia in Belgrade has begun its work in October. We wish the WG leader Bojan Scepanovic much success in organizational works in the 17th ICV country! In Austria - but still taking into account Germany, Lichtenstein and Switzerland - the WG Voralberg headed by Thomas Prugger has begun its work. We wish you successful work! In Coesfeld has begun the WG Westfalen headed by Chris- tiane Strathaus. We are happy about the further develop- ment of the West region and wish them much success! 7 7
  • 8. ICV Bulletin | No. 1 | December 2011 Dear Readers, The ControllerPrize in we want you all to feel a part of our the amount of € 5,000 international association. For better still to be taken understanding of controlling themes and events and activities in the ICV we prepared this Bulletin. For mem- The ControllerPrize of the bers from non-German speaking International Controller Association countries we translate German arti- will be awarded on May 7/8, 2012, at cles, write in English about ICV de- the 37th Congress of Controllers. velopments and new trends in con- Every year the ICV awards for trolling. You can also subscribe to exemplary controlling solutions which the English e-news and the ICV site have had a significant contribution to is regularly updated. We hope that the achievement of the objectives of with your help our publications will a company or an organization. be more and more successful with each issue. We are looking forward to hearing from you – if you have any ideas or you know of any inter- esting events, please let us know. Yours Anna Włodarczyk and Piotr Buza We cordially invite you to compete for All work groups in non-German speaking countries: the ControllerPrize 2012 by submitting your controlling solutions by January 31, 2012. Challenge Bulgaria your colleagues in the competition Denko Yamboliev and face the decision of our denko@excite.com competent judges. Croatia Lublin Jasmina Očko Pawel Rafalski More at: jasmina.ocko@kognosko.hr pawel.rafalski@icv.pl http://www.controllerverein.com/ Awards.158549.html Estonia Łódź Karolina Zielińska karolina.zielinska@icv.pl Lithuania Edita Gimžauskienė edita.gimzauskiene@ktu.lt Poznań Romania Dariusz Gulczyński Bukarest dariusz.gulczynski@icv.pl Hungary Cristina Hodea Budapest 1 Cristina.hodea@gmail.com Ervin Nemesdy Szczecin nemesdy@mce.hu Aleksander Socha Sibiu aleksander.socha@ramirent.pl Nicoleta Thomka Budapest 2 n.thomka@gmx.de Andreas Kovacs Toruń Kovács@mcskft.hu Andrzej Derkowski Russia Andrzej.Derkowski@icv.pl Valentin Usenkov Poland zoom@mail.ru Warszawa Gdańsk Karol Sikora Serbia Robert Panufnik karol.sikora@icv.pl Bojan Šćepanović R.Panufnik@vector.com.pl mcb@eunet.rs Wrocław Katowice Honorata Ulatowska Slovenia Anna Jarkulisz honorata.ulatowska@icv.pl Dragica Erčulj Anna.Jarkulisz@arcelormittal.com Dragica.erculj@crmt.com Zielona Góra Małgorzata Lepak Spain Kraków Malgorzata.lepak@icv.pl Ulrich Müller Bosom Dorota Gołąb-Bełtowicz 8 dbeltowicz@bonifratrzy.krakow.pl ulrich.mueller.bosom@gmail.com Impressum Editing International Controller Association Piotr Buza 8 Brigitte Dienstl-Arnegger ICV Office Poland Publisher and Copyrights: Dr. Herwig Friedag ul. A.Fredry 7/1 International Controller Association PL 61-809 Poznań Dr. Adrianna Lewandowska Public Relations Committee Hans-Peter Sander Phone/Fax + 48 61 853 20 10 Anna Włodarczyk e-mail: anna.wlodarczyk@icv.pl