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  1. 1. International Controller Association Controlling – Creating future
  2. 2. International Controller Association The original The International Controller Association was founded by graduates of the Controller Academy in Gauting/Munich in 1975 as the first of its kind. With its honorary president, Dr. Dr. h. c. Albrecht Deyhle, the association has made a lasting impression on the controlling scene in German-speaking regions and set standards. In the meantime, the ICV numbers over 6,000 members in Germany, Austria, Switzerland, Poland, Serbia and over ten other countries in Central and Eastern Europe. Today, the International Controller Association is the international address for controlling expertise. Community und leading practice The ICV is a non-profit organisation, dedicated solely to serving its members. The main priority is an exchange of ideas, communication between members and a focus on future-based trends. The ICV brings together controllers, CFOs, managers and academics. It combines practical experience and the latest research findings and processes this knowledge for implementation in the field. Sustainability, practical experience, orientation The guiding principle of our controlling philosophy is economically sustainable success. Under this perspective we give our members a point of reference in the flood of new controlling currents. At the same time we address the main developments in daily business management and provide practical tools based on our findings. The ICV thus contributes to the personal success of its members and the sustainable value enhancement of companies.
  3. 3. Good controlling generates transparency “In perturbed market situations like the present one, good controlling makes it easier for management to identify potential profits, take sharper decisions and act more swiftly. Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alike benefit from the services offered by the ICV. The association’s strong growth over recent years is proof of its dynamism and the benefits we offer our members. We support them in their work and personal development with practical know-how and an opportunity to exchange experiences. Membership of the ICV was also a key element in my own career progression from controller to CEO. Thanks to the opportunity for exchanging ideas with over 6,000 members in sixteen countries, my work at Hansgrohe SE is given important, wide-ranging impetuses. The ICV has not only provided me with valuable know-how and important contacts, though, but also the opportunity to forge new friendships. I warmly invite you to join the association community and look forward to getting to know you”. Siegfried Gänßlen President of the International Controller Association
  4. 4. 4 The Controller Congress: The leading professional congress dedicated to controlling in Europe Prof. Dr. Dr. h.c. Jürgen Weber, Chairman of the Board of Trustees, ICV, Director of the IMC, WHU – Otto Beisheim school of management, member since 2007 “Membership in the Controller Association means a lot more than being part of a community: It demonstrates and creates opportunities for turning a controller career into a corporate career.”
  5. 5. 5 Expertise, initiative and international community The centrepiece of the association’s efforts are the working groups. Over 60 regional or sector-related working groups meet regularly several times a year and serve as a communication forum for our members. In another ten specialist groups, leading experts, consultants and academics develop new, practically focused controlling solutions for current issues. The dream factory under the responsibility of Prof. Horváth leads the way, focusing on the challenges of the future and developing the “dream machines” of controlling. In its annual Controller Congress the ICV organises the largest professional congress dedicated to controlling in Central Europe. It is the controlling event of the year, its attendance list reading like the who’s who of the international controlling community. Annual regional conferences and other sector-specific controlling conferences dealing with current controlling developments are also held. ICV publications offer controlling know-how for practical application. With a circu- lation of over 10,000 copies, the monthly “Controller Magazine” is the most widely spread magazine about controlling. The “Controller Statements” provide detailed guide- lines for controlling work. White papers keep abreast of current discussion on the latest developments. The ICV is represented in internet under www.controllerverein.com with a detailed range of offerings. The “Controller’s e-News”, which can be freely subscribed to, provides a regular source of information. Once a year, the ICV awards its Controller Award worth 5,000 Euro for an “exemplary controlling solution” and also a Controller Newcomer Award. Member benefits z Promotion of personal professional qualifications z Communication with other controllers and management executives at national and international level z Insight into future-focused trends and developments in controlling
  6. 6. 6 6,000 members across Europe – that adds up to broad-based specialist know-how Circles of experts – “Building Solutions” The formation of circles of experts has been a strategic focus of the ICV now for some years and, in time, has become a flagship of our controlling expertise. Teams of leading experts, consultants and academics combine the latest research findings with practical experience. Their aim is to develop new, practical controlling solutions for current challenges from which our members can draw the benefit. We consciously distinguish between short-lived management methods and genuine challenges in real life situations. One of many examples is the first feasible bridge between contribution accounting and IFRS reporting by segment that was co-developed by controllers, accountants, professors and consultants. There are currently ten working parties on the following subjects: Professor Dr. Ronald Gleich, European Business School, Wiesbaden/Oestrich-Winkel, ICV member since 2006 “Even for me, as a professor, working in the expert group has meanwhile become an important source of know-how. It gives me the opportunity to actively shape the latest trends and develop practical solutions.” z Business Intelligence z Communication Controlling z Controlling and IFRS z Controlling and Quality z Controlling and Risk Management z Green Controlling z Investment Controlling z Project Controlling z Transfer Pricing Management z Working Capital Management
  7. 7. 7 Internationalisation Controlling as we know it in German-speaking regions, was definitively influenced by Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed at rooting this controlling philosophy in our neighbouring countries. The International Controller Association is meanwhile represented in sixteen countries. We offer the opportunity to exchange ideas both within these countries and across borders. The ICV translates its most important publications for controllers in these countries into English or, in some cases the relevant national language. In doing so, we support international groups with their expansion into Europe and the development of local controlling expertise this entails. Thanks to our members in those countries we can draw on an excellent network of specialists who are familiar with general local economic and intercultural conditions. We can establish contacts locally which can also be used in recruitment assignments. Countries in which the ICV is represented by working groups: z Austria z Bosnia and Herzegovina z Bulgaria z Croatia z Estonia z Germany z Hungary z Poland z Romania z Russia (Kaliningrad area) z Serbia z Slovenia z Spain z Switzerland z United Kingdom z USA 7 Member benefits z Access to controller know-how at international level z Contacts to controllers and CFOs in Europe z Working group meetings as practically focused, free further education z Co-authorship of future-focused controlling concepts and tools Dr. Adrianna Lewandowska, Business Discovery, ICV member since 2005 “Marketing and corporate management don’t recognise any borders. And neither, in the first place, should controlling work and its tools.”
  8. 8. 8 Organisation The ICV is a registered, non-profit association subject to German law, the head office is located in Wörthsee near Munich. Member administration is conducted from here, staff are available to answer all manner of queries. Besides the annual general meeting, the association body consists of a board of seven, of which the managing director is also a member. A board advises the management on important matters. The trustees are successful figures from the world of business and academia. The around 70 working and expert groups are headed by working party leaders, delegates are responsible for coordination between regional working parties. Important topic areas for the association such as PR work or events are taken care of by committees and their directors. All functions in the ICV, with the exception of the head office, are performed on an honorary basis. Individual and company membership All natural persons are eligible for personal membership. Membership entails a right to vote at the annual general meeting and access to the services offered by the ICV. Special terms apply for students and retired persons. The company membership of the ICV provides access to our international community: with a wide range of further training opportunities on current issues, through the exchange of knowledge at our events, or via our print and online media as well as thanks to the face-to-face meetings within the regional work groups. We offer you considerable price benefits, many of them included in the membership fee. The companies employing at least four controllers can benefit from a company membership. For companies which employ more controllers it is possible to apply for more memberships. For associated members such as big companies and large groups we offer benefits and advantages tailored to the individual needs. Member benefits z Free “Controller Magazine” and “Controller Statements” publications z Extended user rights and down- load options on the ICV website www.controllerverein.com z Membership of the controlling community z The opportunity to establish new contacts at all company levels z Preferential price for all events organized by the ICV z Free of charge active participation in regional work groups
  9. 9. 9 The pioneer of controlling: Dr. Dr. h. c. Albrecht Deyhle, founder and honorary president of the ICV Controlling is team work “Setting and pursuing goals is the inherent mission of managers. Controlling is therefore the duty of every manager. Controllers don’t do the controlling, rather they support managers in the management process of goal setting, planning and control. The idea of managers that they have nothing to do with controlling and that they can delegate it to controllers is still prevalent in the minds of many managers today, even after the Controller Academy’s more than 40 years existence. Good controlling means team work combining a cross-section of management and controller activities. If the manager controls the company, then the controller, as a partner to management, is responsible for operational transparency and rationality in the management process. Controllers and managers alike thus benefit from the ICV’s bundled controlling expertise.” Dr. Dr. h.c. Albrecht Deyhle Manager responsible for results, finance, processes and strategy Controller responsible for transparency of results, finance, processes and strategy Controlling
  10. 10. 10 Economic sustainability, i.e. sustainable financial corporate success is our guiding principle Philosophy of the ICV We consider controlling to be a target-focused control process that can only develop its full potential when controllers and managers work together. Economic sustainability is our guiding principle. The goal of controlling is therefore the company’s enduring value enhancement and not short-term profit maximisation. What counts is to find the right balance between development and preservation of success potential and ongoing profit-making. We take a holistic view of controlling. We don’t just see the costs, but first and foremost, the market as well. We believe that planning as a conscious approach to the future can enable companies to identify opportunities, create competitive edges and react flexibly to market changes. Action rather than a fashionable grouping of figures takes precedence here. This attitude turns the controller into a “positive troublemaker”, a progressive thinker and, in this role, a partner to management. Controllers reveal development and improvement possibilities, adopt an independent attitude and assume co-responsibility for the company’s success. They are not satisfied with drawing up the figures but focus to an equal degree on their deployment. Controllers see the people behind the figures. They act apolitically for they are committed to the good of the company and not particular interests. Controllers are the business conscience of the company. They display strength of character and assume the role of “spoil sport” in a positive manner. Member benefits z Using the synergies of an international business controlling community z Actively shaping one’s own career progression z Approaching daily controlling work from all corporate angles PROF. DR. Heimo LOSBICHLER, CHAIRMAN, INTERNATIONAL GROUP OF CONTROLLING IGC AND VICE CHAIRMAN ICV, ICV MEMBER SINCE 1996 “We believe that German speaking controlling presenting the controller as a strong business partner and directing the focus towards lasting economical success will outclass every other approach in the long run. Considering internationally competing controlling systems, IGC did already set remarkable standards by establishing a general Controller Mission Statement, a Controller Dictionary, the Con- trolling-DIN SPEC, a seal of approval for trainings and the Controlling Process Model, in order to establish our philosophy in controlling on an international level.”
  11. 11. 11 ICV and IGC Given an ever more densely networked business world, the value of an internationally acknowledged professional profile with standard controlling tools cannot be over­ estimated – in particular from a corporate point of view. This is why the ICV is the founder member of the IGC, the International Group of Controlling, and also furnishes its chairman. The IGC is a cooperation of international institutions active in the controlling field, with the aim of creating a jointly advocated interpretation of controlling in terms of professional profile, terminology and training. One key result of cooperation within the IGC up to the present is the Controller Guideline, which is also intended as a reference for ICV members. Controller Guideline As partners of management, controllers make a significant contribution to the sustainable success of the organisation. Controllers … z design and accompany the management process of defining goals, planning and management control so that every decision maker can act in accordance with agreed objectives. z ensure the conscious preoccupation with the future and thus make it possible to take advantage of opportunities and manage risks. z integrate an organisation‘s goals and plans into a cohesive whole. z develop and maintain all management control systems. They ensure the quality of data and provide decision-relevant information. z are the economic conscience and thus committed to the good of an organisation as a whole. IGC – International Group of Controlling – Controller Guideline www.igc-controlling.com
  12. 12. 12 Dr. Klaus Eiselmayer CA Controller Akademie AG k.eiselmayer@controllerakademie.de Dipl.-Wirtsch.-Ing. Ragnar Nilsson CIO CONSULTS ragnar.nilsson@t-online.de Hillert Onnen hillert.onnen@googlemail.com Prof. Dr. Utz Schäffer WHU – Otto Beisheim School of Management utz.schaeffer@whu.edu Dr. Hendrik Vater DHL Supply Chain, Barcelona hendrik.vater@dhl.com Delegates Delegate for North Germany Matthias Wolfskeil Quanto management solutions GmbH Co. KG mwolfskeil@quanto-gmbh.de Delegate for West Germany Martin Herrmann ICC Interims-Controlling-Consulting icv-west@herrmann-controlling.de Delegate for East Germany Dieter Meyer icv@diemeyer.de Delegate for South Germany Rainer Linse confidence consult GmbH rainer.linse@confidence.de Delegate for Austria Prof. Dr. Albert Mayr Fachhochschule Steyr albert.mayr@fh-steyr.at Chairmen Siegfried Gänßlen, Dipl. Betriebswirt (VWA) Chairman Hansgrohe SE siegfried.gaensslen@hansgrohe.se Prof. Dr. Heimo Losbichler Deputy Chairman Fachhochschule Steyr heimo.losbichler@fh-steyr.at Marcus H. Haegi-Largo MAS in Corporate Finance accoprax ag marcus.haegi@accoprax.ch Dr. Adrianna Lewandowska Business Discovery adrianna.lewandowska@icv.pl Dr. Walter Schmidt ask – Dr. Walter Schmidt walter@ask-schmidt.de Karl-Heinz Steinke karl-heinz.steinke@t-online.de RA Conrad Günther Managing Director Internationaler Controller Verein eV c.guenther@controllerverein.de Board of trustees Prof. Dr. Dr. h.c. Jürgen Weber Chairman WHU – Otto Beisheim School of Management jweber@whu.edu Dr. Richard Lutz Deputy Chairman DB Mobility Logistics AG richard.lutz@bahn.de Dipl.-Kfm. Dr. Wolfgang Berger-Vogel wolfgang@berger-vogel.at Prof. Dr. Christoph Binder ESB Reutlingen Business School christoph.binder@reutlingen- university.de  Contact persons and organisation
  13. 13. 13 Delegate for Switzerland Siegfried Hampl S. Hampl & Partner s.hampl@cmssh.ch Delegate for Poland Andrzej Derkowski Doradztwo Ekonomiczno Finansowe Anfin andrzej.derkowski@icv.pl Delegate for South East Europe Dragica Erčulj dragica.erculj@crmt.com Dream Factory Prof. Dr. Péter Horváth phorvath@ipri-institute.com Public Relations / New Media Hans-Peter Sander EastWestCom presse@controllerverein.com PR Executive Hans-Peter Sander EastWestCom presse@controllerverein.com Web Editor Brigitte Dienstl-Arnegger info@dietexterin.com Auditor Manfred Grotheer icv@grotheer.de Working groups Controlling and Quality Frank Ahlrichs frank.ahlrichs@konsequent-sein.de Controlling and Risk Management Prof. Dr. Rainer Kalwait rainer@kalwait.com Green Controlling Karl-Heinz Steinke karl-heinz.steinke@t-online.de Communication Controlling Dr. Reimer Stobbe Münchener Rückversicherungs AG rstobbe@munichre.com Modern Budgeting (currently inactive) Prof. Dr. Ronald Gleich European Business School ronald.gleich@ebs.de Project Controlling Dr. Dietmar Lange ICCON International Consulting Cooperation GmbH projektcontrolling@controllerverein.de Transfer Pricing Management Jörg Hanken joerg.hanken@de.pwc.com Working Capital Management Dr. Hendrik Vater hendrik.vater@dhl.com Sector working groups Assurance Claus Höppner AMB Generali Services GmbH claus.hoeppner@generali.de Banks Axel Kodlin axel.kodlin@haspa.de Conrolling for Transport and Logistics Dr. Christian Schneider christian-cs.schneider@t-online.de Healthcare for Switzerland René Heule wpo consulting GmbH rene.heule@wpoconsulting.ch Healthcare for Austria Mag. DDr. Dietmar Ranftler KABEG-Management office@ranftler.co.at Energy + Water Supply Ulrich Dorprigter ulrich.dorprigter@t-online.de Specialist groups Business Intelligence Prof. Dr. Andreas Seufert Hochschule Ludwigshafen am Rhein andreas.seufert@i-bi.de  Controlling and IFRS Andreas Krimpmann Krimpmann MBA - CPA icv@krimpmann.com Investment Controlling Alexander Weger alexander.weger@detecon.com
  14. 14. 14 Working groups Working groups in Germany North I Doris Mailänder Treuenfels GmbH doris.mailaender@treuenfels.com North II Stephan Jockel Crane Payment Solutions GmbH stjockel@craneps.com North III Joachim Jäger Heinrich J. Kesseböhmer KG j.jaeger@kesseboehmer.de Mecklenburg Vorpommern Dr. Antje Krey antjekrey@googlemail.com Berlin I Dr. Jürgen Zeplin Dr. Zeplin Controlling & Personal Managementberatung GmbH info@drzeplin.de Berlin-Brandenburg Bärbel Kuhn ALBA Group plc & Co. KG icv-bbg.kuhn@web.de Weser-Harz Wolfgang Schneider schneider.gifhorn@gmx.de Saxony Prof. Dr. Katja Glaser Berufsakademie Sachsen katja.glaser@ba-leipzig.de Thuringia Thomas Gross icv@gross.or.at Polish-German-Working group Silke Lehmann silke.lehmann@gmx.org West I Dieter Wäscher dieter.waescher@t-online.de West II Bernd Voss b.voss@voss-federn.de West III Britta Metzen britta.metzen@me.com Westfalen Christiane Strathaus info@strathaus-berufswegberatung.de Rhine-Main Anja I. Gondolf gondolf_ak-rhein-main@gmx.de Rhine-Mosel-Saar Wilfried Schneider icv-ak-rms@co-and-bi.com Rhine-Neckar Matthias von Daacke matthias.vondaacke@blanco.de Stuttgart Dr. Olaf Leistert olaf.leistert@uos.de Heilbronn-Künzelsau Rainer Linse confidence consult GmbH rainer.linse@confidence.de Ulm Theo Sörger SWU Stadtwerke Ulm / Neu-Ulm GmbH theo.soerger@swu.de Franconia Claudia Maron claudia.maron@datev.de Southwest Udo Kraus Hansgrohe SE udo.kraus@hansgrohe.com South I Prof. Dr. Uwe Seidel uwe.seidel@seidelmc.com Lake Constance/Allgäu Dr. Friedhelm Großmann 4Value Management Consulting GmbH fg@4value-konstanz.de Southern Bavaria Klemens Küstner k.kuestner@t-online.de Working groups in Austria Austria I/Vienna South Walter Kurfürst LKW-Walter kurfuerst@lkw-walter.com Dr. Georg Zihr zihr@wu-wien.ac.at Austria II Prof. Dr. Martin Tschandl FH JOANNEUM martin.tschandl@fh-joanneum.at Austria III Prof. Dr. Albert Mayr Fachhochschule Steyr albert.mayr@fh-steyr.at Carinthia Josef Mair josef.mair@heuberger.at Vorarlberg Thomas Prugger thomas.prugger@kuechenreich.at Vienna West Günther Pichler apc.consulting GmbH g.pichler@greko.at Euroregion of Tyrol / South Tyrol Dr. Eva-Maria Dornauer eva.dornauer@uibk.ac.at Working groups in Switzerland Northwest Switzerland/Regio Christian Baumgartner Arcondis AG christian.baumgartner@arcondis.com Zurich/East Switzerland Markus Lüscher Valvino GmbH markus.L@gmx.ch Bern Markus Steiner SBB (Schweizerische Bundesbahnen) markus.steiner2@sbb.ch
  15. 15. 15 Toruń Andrzej Derkowski andrzej.derkowski@icv.pl Warszawa Karol Sikora karol.sikora@icv.pl Wrocław Honorata Ulatowska honorata.ulatowska@icv.pl Zielona Góra Małgorzata Lepak malgorzata.lepak@icv.pl Working group in Romania Cristina Hodea cristina.hodea@gmail.com Working group in Russia Kaliningrad Valentin Usenkov zhoom@mail.ru Working group in Serbia Bojan Šćepanović mcb@eunet.rs Working group in Slovenia Dragica Erčulj dragica.erculj@crmt.com Working group in Spain Ulrich Müller Bosom ulrich.mueller.bosom@gmail.com Working group in the United Kingdom Milena Heim milena.heim@gmx.net Working group in the USA Georgia/Atlanta Carsten Hilker carsten.hilker@sap.com Working group in Bosnia and Herzegovina Slavko Simić bono@blic.net Working group in Bulgaria Denko Yamboliev denko@excite.com Working group in Croatia Jasmina Očko jasmina.ocko@kognosko.hr Working group in Estonia Prof. Toomas Haldma toomas.haldma@ut.ee Working groups in Hungary Budapest 1 Ervin Nemesdy nemesdy@mce.hu Budapest 2 Andreas Kovacs akovacs@mcskft.hu Working groups in Poland Gdańsk Robert Panufnik r.panufnik@gmail.com Katowice Anna Jarkulisz anna.jarkulisz@arcelormittal.com  Kraków Dorota Gołąb - Bełtowicz dbeltowicz@bonifratrzy.krakow.pl Łódź biuro@icv.pl Lublin Pawel Rafalski pawel.rafalski@solet.pl Poznań Dr. Dariusz Gulczyński dariusz.gulczynski@icv.pl Szczecin Aleksander Socha aleksander.socha@ramirent.pl
  16. 16. International Controller Association Münchener Straße 8 D-82237 Wörthsee Phone + 49   (0) 8153 - 88 974 - 20 Fax +49   (0) 8153 - 88 974 - 31 verein@controllerverein.de www.controllerverein.com 2014_GB -3