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Icv bulletin december 2012

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  • 1. International Controller Association In this issue:  ICV Statement “Modern Budgeting”  Plan the new year 2013 with the ICV!  Board’s Christmas LetterICV Bulletin | December 2012 Dear Readers! Green-Controlling-Prize 2012 goes to Hansgrohe SE The year’s end is a good time for changes. Last year in December we did give you the “Green Controlling - Green Profit - Green Future“ first issue of the ICV Bulletin. And this De- cember—what has changed in the ICV? On Thursday (November 29, 2012) Hansgrohe SE from Schiltach in Black Forest has been awarded with the But don’t we change all the time? We do gain Green-Controlling Prize of Péter Horváth’s Foundation new members all the time, not only indivi- in collaboration with International Controller Association dual, but also company members. We organize (ICV) for Controlling Solutions “Green Controlling - conferences and regional workshops — just to mention Green Profit - Green Future“. Controlling Competence Stuttgart. Thanks to engaged managers and good leaders there are new mem- The 10,000 EUR prize was given for the second time ber countries in our Association! Milena Heim is during the conference “10th Controlling Competence the Head of the Work Group England and Slavko Stuttgart - CCS 2012”. Jury chairman Prof. Dr. Dr. h.c. Simic— Work Group Bosnia and Herzegovina. And mult. Péter Horváth (Horváth AG, IPRI gGmbH, director other Work Groups work also very hard organizing of ICV Ideenwerkstatt) handed the prize to Hansgrohe meetings and gaining new valuable members! controller team in IBM forum Ehningen during the con- ference “Controlling Competence Stuttgart – CCS And we planned at least as much interesting events for 2012”. the next year! In this issue we present two of them — dedicated especially for the non-German speaking mem- bers: the VII International Controller Congress in Poznań and a new regional event:1st Congress of the ICV in Barcelona. I am looking forward to seeing you all there! You will also get to know a man with an interesting pas- sion. You would never guess what Conrad Günther, the Managing Director of the ICV does in his free time! Next ICV Board Member in the series presenting the Board with the tongue in cheek is Conrad Günther. Much pleasure while reading! I wish you a Merry Christmas and a happy New Year full of successes! I keep the faith that the next year will be even more prosperous and The Green-Controlling Prize of Péter Horváth Founda- rewarding for all of you! tion was given for the second time during the southern German ICV conference “Controlling Competence Stuttgart”. The ICV had already taken up the theme Yours of “Green Costs” in 2009 in his Innovators Panel, the Dr. Adrianna Lewandowska “Idea Workshop”. A White Paper has already been pub- lished in end of 2010. In the meantime some ICV Work Group works go on with this topic. Péter ICV Board Member Horváth’s Foundation in collaboration with International Controller Association (ICV) will promote the most inno- vative and most effective "green" controlling solution. www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office
  • 2. ICV Bulletin | December 2012 Modern Budgeting…Modern Budgeting … leads back to the core values of planning via an integratedICV Controller Statement conceptual approach which is linked to strategy, objectives and management system. With this approach, budgetsThe newest ICV Statement created by the members of should be implemented consistently, simply and above allthe Work Group “Modern Budgeting” is one of the flexibly, while still adhering to strategies. Modern Budgetingachievements in year 2012. It has been also translated does not imply having to invent new tools or even concepts.in English at once. You can download the whole State- Modern Budgeting comprises six recommendations to devisement on the ICV Homepage, For members only. Here we plans and budgets in two categories:present only a fragment of this work. Recommendations:Management accountants and controllers are intensively  Simple: lean procedures; only concentrate on control-involved in planning. They discuss the advantages and dis- relevant content; only apply beneficial instruments andadvantages of certain planning methods and instruments, methods; use only few entry values; find an optimum leveland regard planning as the most crucial tool to control enter- of detail; sometimes “top-down” is sufficient.prises. As correct as that may be, one should never forgetthat plans rarely unfold as intended for various reasons.  Flexible: Be open to change; sensitivities and scenarios;This is to do with the nature of business and economics also relative goals based on benchmarks; (rolling) fore-being evolutionary processes with an open outcome: casts; flexible and controlled (re-) distribution of resources. Certain events in the economy cannot really be fore-  Integrate: Strategy, planning, reporting and forecasts must seen. Constant change, a plethora of influential factors be interwoven. Concrete objectives derive from one an- and the sheer impossible task of predicting other. Partially couple budgets with systems for bonuses and incentives. Don’t just pursue short-term objectives. certain information, such as decisions and purchases, do not allow for exact forecasts. Foundations: In addition, new ideas, innovations and products are  Mapping the Organisation: concrete, unambiguous targets; constantly being created. Some manage to take hold, oriented towards the overall objective; organisations must others disappear. It is hard to predict which of those will find short and rapid decision-making channels. remain.  Mapping the Value Chain: Understand your own supplyUnder these circumstances, we can deduce that the benefit chain and business model. Objectives, bottlenecks andof good planning is not being able to define what is going to restrictions determine planning.happen in the future. That does not render planning super-  Clarifying and Communicating Intentions: Make objectivesfluous or useless, though. Plans are necessary to allocate and intentions clear and understandable; communicate theand distribute resources (finances, capacities and staff) and plan’s core values and transform them equally on all lev-to synchronise these resources within a budget. Resources els; delegate responsibility for implementation with prem-are always in limited supply and many applications will com- ises and avoid top-down loops in setting objectives.pete for access to them at the same time. Companies canprepare well for the future by considering their options early.They can gain a head start and will have mentally preparedthemselves for changes and new developments by the timethey occur. With that in mind, all companies are well-advised to continue to intensify their efforts in planning andbudgeting, and to continuously develop and improve them.There is of course no single patent type of planning for alland sundry enterprises; planning is always company-specific. It can, in fact must, differ from company to com-pany. This is true even if two different companies are activein the same sector and are of a similar size and type of or-ganisation. In spite of that, there are several basic princi-ples which should hold true for all businesses and shouldrepresent these core values. These are the values dis-cussed in Modern Budgeting.Why „Modern Budgeting”?One look at the companies which make up over 6,000 mem- hardly ever hold their own, and implementation of such ideasbers of ICV, its pertinent analysis and empirical studies, would be highly questionable in the majority of companies.proves that planning and budgeting remain the most impor- Hence, an adequate concept for problems that could be ap-tant issues and instruments in controlling. Despite this im- plied in practice has been missing thus far.portance, discussions continue to question the efficiencyand effectiveness of budgeting. The resulting criticism of The “Internationaler Controller Verein (ICV)”, an internationalboth planning and budgeting processes has become more association of controllers, therefore founded an expert workintense due to ever changing business environments, above group in November 2007 with over 50 members active inall through increasingly dynamic markets. research and consulting, with experience in a whole host ofThe approaches to solutions that have developed from this industries and companies. In the last four years, the worksituation are only appropriate to a certain degree. On the group has developed a scientifically profound, consistent andone hand, they do not represent a complete concept, but practical concept: “Modern Budgeting”.merely provide key terms for a multitude of ideas and stru-ments for making improvements. On the other hand, they A fragment of the Preface by Siegfried Gänßlen, Chairman of the ICV© International Controller Association ICV | Poznań Office
  • 3. ICV Bulletin | December 2012 Plan the New Year 2013 with the International Controller Association!What plans do you have for the New Year 2013? What will you change in your life? You have already determined your plansfor the next months for sure—not private, but also professional goals!. You want to develop yourself, perfect your skills, ob-tain interesting experiences, enclose new friendships and acquaintances in your branch... You should definitely note downevents organized by the ICV. In this issue we present two of them: 1st Congress of the ICV in Spain and 7th CIA in Poland. Barcelona, Spain Poznań, PolandThe core group of the ICV is proud to announce the 1stCongress of the ICV that is organized together with ACCID What factors determine development and success(Associació Catalana de Comptabilitat i Direcció) as organi- of your enterprise?zation team. This Congress will take place on the 6th and7th of June 2013 in the installations of the University UIC What new trends and solutions appear(Universidad Internacional de Catalunya). The organization in the controller’s work?team invited interesting speakers such as Mr. Karl-HeinzSteinke, Corporate Controlling at Deutsche Lufthansa AG What experiences have other controllers and CFOsand Mr. Dietmar Pascher, Partner and Trainer at Controller from all ICV member countries?Akademie, just to name two of them. For further informationabout the program and how to register, please contactMaribel Fernandez of the German Chamber of Commerce inSpain (maribel.fernandez@ahk.es).The ICV (Internationaler Controller Verein) Work GroupSpain was founded in 2010 in order to expand the Control-ling know-how in Spain. Within the ICV there is a core groupof 8 members who organize all activities.This group meets once a month in the German Chamber ofCommerce in Spain and organizes different activities suchas monthly informal reunions or the so called Stammtisch, Poznańwhich take place in the „heart“ of Barcelona. These reunionsare held with different speakers like professors of Universi-ties, CFO´s, etc. who give lectures on subjects of actual VII International Controller Congressimportance. Up to twice a year the core group of the ICV Controlling Intelligence Adventureassists in the organization of Breakfasts together with the “Increasing efficiency—new role of controllers”company Ernst & Young. Furthermore, another importantevent is the Controlling Seminar, that is organized twice a In seven years since its beginning in 2007 the Controllingyear for two days with different subjects, „Controlling – the Intelligence Adventure in Poznań, Poland has gained themodern focus“ and „Sales Controlling“. reputation of the only international congress of the ICV. Next year it takes place on April 18-19, 2013. It has also gained many faithful participants who are there every time and is still gaining new fans. English as a second conference lan- guage, top quality technical knowledge, interesting speakers from many countries and many reliable enterprises and ex- perience exchange with new business contacts — all this make the Congress an obligatory event for all controllersThis year´s highlight of the ICV agenda was the visit to the and chief financial officers as well as the managers whowinery Torres in Vilafranca del Penedés close to Barcelona want to improve the results of the company. For it’s neces-in order to get to know how the Controlling department sary in the today’s world to search for new possibilities andworks. The family business, Torres, is the biggest winery in ways to improvement, it’s also necessary to lifelong learningCatalunya with 1.300 ha of own vineyards, homesteads, — that’s why we invite you to participate in this interestingwineries and wine stores in 140 countries, heading Spain. event!The visit of the company was impressive, apart from theControlling subject, because of the whole fermentation proc- For more information contact: Anna Włodarczyk,ess and the kind of investments in the infrastructure in order anna.wlodarczyk@icv.pl.to maintain and protect the nature. The end of the visit in-cluded a wine tasting with three wines of which each of What did the participants say about the last Congress?them expressed its own character reflecting not only its fla-vor but also its broth taken out of the wide variety of grapes “I wish such events to keep abreast of financial matters.”and of course of the different kinds of barrels used. Mirosław Sekuła, Polish Vice-Minister of FinanceThe ICV Spain year-end closure is generally celebrated witha dinner for all members and non-members of the ICV- “Great controlling minds gathered together!”group. This year especially, a Stammtisch was included Aleksander Socha, Business Controller, RAMIRENT S.A.beforehand, discussing „Transfer prices“.For more information about all activities and the ICV Spain,you can find us on these homepages:www.circulocontroller.com, www.controllerverein.com,www.LinkedIn.com/groups/circuloCONTROLLER,www.ahk.es© International Controller Association ICV | Poznań Office
  • 4. ICV Bulletin | December 2012In this issue the caricature of the series presenting theMembers of the ICV Board with tongue in cheek. Afterthe Chairman Siegfried Gänβlen and Prof. Dr. HeimoLosbichler it’s Conrad Günther’s turn. The others willcome in the following issues of the Bulletin. Do staytuned!Your Bulletin Team—in the hope that the Board sense ofhumor...How to make the Controller happy?By Hans-Peter SanderICV Press-ManagerBoard Member of the CA Controller Akademie AG…Managing Director of the International Controller Asso-ciation ICV… Chairman of the publishing house forControlling Knowledge AG… Conrad Günther has beenan extremely effective association manager for morethan 20 years!Conrad Günther is like an institutionWho in the German-speaking Controlling-community doesnot know him? Conrad Günther is like an institution; allthanks to his personality and his leading roles. One has methim already at a seminar of the CA Controller Academy, at aController Congress in Munich, during the event of the Inter-national Controller Association (ICV) or at the meeting of theInternational Group of Controlling (IGC). One can see the 53-year-old also as a cello player at a concert, as well as withhis 3 children at a sport competition or at a school event,and sometimes even on a safari in South Africa or on holi-day in Florida. years he has been tirelessly, objectively and discreetly, but very effectively offering his help to self help.A quiet but powerful man Always spreading the Controlling philosophyHe never put himself in the spotlight. He speaks thoughtfullyand clearly and when needed, also diplomatically. He is a Conrad Günther does work consistently on spreading thecareful and experienced organiser, who holds the strings Controlling philosophy of its pioneers - especially of Dr.discreetly but firmly in his Albrecht Deyhle - whohands. Conrad Günther is a For the future Controller it is necessary to from the beginning wasmember of the Board of the oriented on the ControllerCA Controller Academy AG, take up and fulfill the role of a business part- image of business part-the Managing Director of ner, which includes participation in a strategic ners, as it is practicedthe International Controller decison making. now by the ICV, the IGCAssociation (ICV) and the and other ControllingChairman of the publishing institutions. Although thehouse for Controlling Knowledge AG (VCW), which is re- perception of the Controller has changed in the public andsponsible for the "Controller Magazine", which is also a me- the business view, and the amount of Controllers who meetdium of the International Controller Association eV. the requirements increased, Conrad Günther claims that he does not lose ground: Controllers must always go back toInternational Controller Association has grown thinking about "rationality assurance", also as Manage-with him since 1990! ments business partners. He has recently said in an inter- view:When Conrad Günther became the head of Controller Asso-ciation in 1990, he welcomed the 1,000th member. The fact "For the future Controller it is necessary to take up and fulfillthat ICV has now over 6,500 members and more than 80 the role of a business partner, which includes participation inregional professional and working groups in 16 European a strategic decision making process. However, in my opin-countries, is a result of his successful path as the Associa- ion Controllers need to be precise as if “countingtion manager and a team player. Those who work with him, peas“ (from German: peas counting = nitpicking). Otherwisehave already experienced that his attitude and the way of it might happen that there will be no peas, just apples andthinking and behavior in everything he does is based on one pears thrown into the same pot" - The statement that couldsentence that is the main principle of the CA Controller not describe better the Controlling institution, Conrad Gün-Academy : We want to make controllers happy. For over 20 ther.© International Controller Association ICV | Poznań Office
  • 5. ICV Bulletin | December 2012 Board’s Christmas Letter We would also like to highly recommend you this years state- ment of ICV "Modern budgeting". A few weeks ago an expert Gauting, December 2012 group of the same name has managed to publish an English version of the statement. You can always obtain additional cop-Dear executives and top performers at the ICV, dear ICV- ies through contacting our office.members, We have also worked on a joint position paper of the ICV anda year ago, we wrote that "tax in volatile times" would be the the IGC (International Group of Controlling) including the corethematic focus of the ICV in 2012. When we look at our en- elements of controlling. The aim of the paper is to formulatevironment, we must note that we have hit the bullseye with basis of controlling understanding developed by Albrecht Dey-this subject. Volatility affects us not only with its content but hle and to determine a current status of the controller’s role asalso directly in our role as an organizer. We were able to policy position of ICV and IGC.record an increase of the participants’ number at some of We were able to award the Otto Group with the Controller Price.our events in 2012, but on the other hand we had to accept The Controlling Newcomer Award went to Sabine Rosegger ofeven declines at some other events. Nevertheless, both our the University Joanneum in Kapfenberg. Green ControllingCongress and all the regional meetings have been very suc- Price of Péter Horváth Foundation was given to the Hansgrohe.cessful events, presenting valuable contents, and as always Worth mentioning is that the deadline for applications for thesupplying excellent platform for exchanging experiences Controller Price 2013 ends on January 25, 2013. The an-within the controlling community. nouncement is available for the first time in English .The ICV is very visible by its public events, nevertheless In November this year in Frankfurt we met within a "small" lead-they only represent a part of our all club activities. We reaf- ership committee meeting of the ICV with the regional dele-firm our belief that the Work Groups are the core of the ICV. gates to discuss about the activities in all regions and to net-We also wish a lot of joy and success in the work of all work within the professional circle.those being new to this position! This also relates to MilenaHeim and Slavko Simic, who are responsible for building Finally, we would like to congratulate the Controller Academy,new Work Groups this year. from whom we derive the origin of ICV. The Academy has cele-The fact that we no longer explicitly distinguish between the brated its 40th birthday in October this year.German-speaking countries and all the "other" countries The study "Operations efficiency radar" which we have alreadyallows you realize that the internationalization process has carried out for the 4th time in cooperation with the consultingtaken another step at the ICV. Nevertheless, internationali- company Roland Berger is already leading us into the newzation is an ongoing challenge and we are aware of the fact year. It is all about adjusting lever, for the CFOs to be able tothat there is a lot of work ahead of us. An example of what control their businesses efficiently.works really well as far as the internationalization process isconcerned, is the management of translation activities. The year 2013 welcomes us with many challenges. We, at ICV have quite clearly in mind two of them: it will be about develop-Like every year, our Think Tank has managed to address ing the strategy and setting the goals for the ICV. The secondthe current issues and prepare them accordingly so that challenge is to adapt our website to a new content managementthey are understandable and manageable for us controller. system (CMS), as the old one does not meet the technical re-The title of last edition´s "Dreamcar" sounded "Behavioral quirements of the future anymore. The Public Relations Com-Controlling – it depends on the behavior", whereas our cur- mittee, led by Dr. Herwig Friedag has prepared the topic inrent work is dedicated to the aforementioned theme "Ahead close coordination with the Board. We would like to thank Dr.of boom and crisis – let’s make controlling volatility- Friedag and all team members for that effort!resistant". The year 2012 was overall a very successful year. In the con-We are very delighted to observe the development in the trolling community and beyond we are perceived as the onesnumber of our member companies. We have noticed more you address if you want to know something about controllingthan 20 entrants and so we are operating on the im- and as those who also have something to say about control-pressive number of more than 60 corporate members ling. And we can be proud of that. We look forward to manywith names such as Beiersdorf AG and 1&1 Internet interesting meetings with you in the coming year, you areAG. We are particularly pleased about the fact that very welcomed to join us at the General Assembly on 21the corporate membership is becoming more and April 2013 in Munich and the subsequent 38th Controllermore popular outside of Germany. Only in 2012 Congress.members like for example Migros from Swit-zerland, Lenzing AG from Austria and We would like to wish you and your families a verySantander Consumer Bank SA from Poland Merry Christmas and a very Happy New Yearhave joined the ICV. with a lot of health, prosperity and success!After 7 years because of professional rea-sons Dr. Bernd Schwarze resigned from the Sincerely, your ICV Boardfunction of a board member at ICV. DearBernd, we thank you for the excellent and Siegfried Gänßlenconstructive cooperation over the past Conrad Güntheryears and wish you all the best for the Marcus Haegifuture! The ICV members voted on Adrianna Lewandowskafor Mr. Karl-Heinz Steinke, the Head Heimo Losbichlerof Corporate Controlling at Lufthansa Walter Schmidtas the successor of Dr. Bernd Karl-Heinz SteinkeSchwarze. At the general meeting wealso presented a new honorary member, Reduced Version. Read the whole Letter atMr. Alfred Biel. http:// www.controllerverein.com/For-members- only.167676.html© International Controller Association ICV | Poznań Office
  • 6. ICV Bulletin | December 2012The ControllerPreis 2013 to be Controlling Newcomer Award 2012 ICV Mission Statementtaken—last month for admis-sion! Controlling Newcomer Award 2012 goes to Sabine Rossegger, FH The ICV being a non-commerciallyInternational Controller Association Joanneum Kapfenberg with the oriented association is the biggestis starting advertising for Controller thesis "Modern budgeting, – Ade- controller organization in Europe.-Preis 2013. Everybody can com- quate IT support for practical imple-pete by submitting your controlling mentation". Controlling Newcomersolutions. Award of International Controller ICV Key Objectives Association (ICV) was held on 27 October during the conference The ICV as an active "Innovation Controlling Berlin - CIB international network 2012" it was awarded for the eighth time. The key criteria were: acade- enhances the function mic foundation, practical relevance of practically applied of the problem, direct applicability controlling and the role of developed recommendations in of the controller action and innovation degree of theChallenge your colleagues in the work. in the responsibilitycompetition and face the decision for successfulof our competent judges! More about the ICV awards: http://More about the ICV awards: http:// www.controllerverein.com/www.controllerverein.com/ Awards.158549.htmlAwards.158549.htmlAll Work Groups in non-German speaking countriesBosna and HercegovinaSlavko Simićbono@blic.netBulgaria PolandDenko Yamboliev Gdańsk Warszawadenko@excite.com Robert Panufnik Karol Sikora r.panufnik@vector.com.pl karol.sikora@icv.plCroatiaJasmina Očko Katowice Wrocławjasmina.ocko@kognosko.hr Anna Jarkulisz Honorata Ulatowska anna.jarkulisz@arcelormittal.com honorata.ulatowska@icv.plGreat BritainMilena Heim Kraków Zielona Góramilena.heim@gmx.net Dorota Gołąb-Bełtowicz Małgorzata Lepak dbeltowicz@bonifratrzy.krakow.pl malgorzata.lepak@icv.plEstoniaToomas Haldma Lublin Romaniatoomas.haldma@ut.ee Paweł Rafalski Cristina Hodea pawel.rafalski@solet..pl cristina.hodea@gmail.comLithuaniaEdita Gimžauskienė Łódź Russiaedita.gimzauskiene@ktu.lt Karolina Zielińska Valentin Usenkov karolina.zielinska@icv.pl zoom@mail.ruHungaryBudapest 1 Poznań SerbiaErvin Nemesdy Dariusz Gulczyński Bojan Šćepanovićnemesdy@mce.hu dariusz.gulczynski@icv.pl mcb@eunet.rsBudapest 2 Szczecin SloveniaAndreas Kovacs Aleksander Socha Dragica Erčuljkovács@mcskft.hu aleksander.socha@ramirent.pl dragica.erculj@crmt.comItaly Toruń SpainClaudio Zoldan Andrzej Derkowski Ulrich Müller Bosomclaudio.zoldan@bofrost.it andrzej.derkowski@neuca.pl ulrich.mueller.bosom@gmail.comImprint Editing International Controller AssociationPublisher and Copyrights: Brigitte Dienstl-Arnegger ICV Office Poland Dr. Herwig Friedag Ul.Fredry 7/1International Controller Association 61-809 Poznań PLPublic Relations Committee Dr. Adrianna Lewandowska Phone/Fax +48 61 853 20 10 Hans-Peter Sander Mail: anna.wlodarczyk@icv.pl Anna Włodarczyk