02 eberenz

280 views

Published on

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total views
280
On SlideShare
0
From Embeds
0
Number of Embeds
3
Actions
Shares
0
Downloads
2
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

02 eberenz

  1. 1. Planning Controlling Herausforderungen und Entwicklungstendenzen in der Praxis 10. Controlling Innovation Berlin Berlin, 18.September 2010 Dr. Ralf Eberenz 03.09.2010
  2. 2. 2 Agenda  Practical Implementation of a Controlling Approach that matters  Organizational Development in Controlling  Effective and efficient Information Management  New Controlling Areas  Did the Crisis change anything? 03.09.2010
  3. 3. Three roles of a controller “We provide Standardized financial systems & processes financial stability & Few, but reliable, KPI„s & financial instruments transparency” Planning, reporting & forecasting “We take care of Combine methodological know-how with business sense sound & informed Recognize need for decisions, proactively identify alternatives decisions” & business recommendations “We focus on the Think visionary, but act entrepreneurial future business Implement recommendations proactively success” Project management 03.09.2010
  4. 4. Three roles of a controller contribute to add value Challenge Added value „We focus on the future business „Advisor“ success” „We take care of sound & „Controller“ informed decisions” “We provide financial stability & „Accountant“ transparency” Comfortzone 03.09.2010
  5. 5. 5 Agenda  Practical Implementation of a Controlling Approach that matters  Organizational Development in Controlling  Effective and efficient Information Management  New Controlling Areas  Did the Crisis change anything? 03.09.2010
  6. 6. Required skill set differs according to the controller’s role Challenge Project & Added value soft skills „Advisor“ „Controller“ „Accountant“ Methodical Comfortzone skills 03.09.2010
  7. 7. Increasing demand for project & soft skills Project & Project skills Differentiation project vs. task soft skills Project management competence Act in diverse project roles (esp. project lead & controlling) Competence for pragmatic implementation Soft skills Targeted & comprehensive communication (across hierarchies, divisions & cultures) Creation & use of networks Balance between Functional & Controlling perspective Achievement of acceptance due to alignment with business processes Drive to develop beyond defined objectives & tasks Methodical knowledge Controlling concepts & instruments Finance & Accounting know how IT know how Methodical skills 03.09.2010
  8. 8. 8 How to increase efficiency? 03.09.2010
  9. 9. 9 Role Model Orientation might help… 03.09.2010
  10. 10. 10 …to capture efficiency potentials Corporate Controlling Decentral Controlling Functional Corporate Unit Activities Controlling Controlling Controlling Affiliate, Division Planning Steering Processes Budgeting. Forecasting Strategic Planning KPI Portfolio Management WoC Operating Transfer Pricing Subsidiary Controlling Tools Marketing Subs. China Projects Growth Initiatives Others Policy Consulting Production 03.09.2010
  11. 11. 11 Agenda  Practical Implementation of a Controlling Approach that matters  Organizational Development in Controlling  Effective and efficient Information Management  New Controlling Areas  Did the Crisis change anything? 03.09.2010
  12. 12. “We provide financial stability & transparency” Example: Integrated accounting system  One reporting for external and internal requirements  One common financial language  Standard terms: Statement of Income, one sales term and cost of manufacturing  One IT-System for external and internal requirements  One organizational unit for Accounting and Controlling on corporate level 03.09.2010
  13. 13. “We provide financial stability & transparency” Example: Identical external and internal accounts Statemt. of Income P&L Statement “Cost origin” “Cost allocation” SAP FI SAP CO SAP SD SAP MM Management Accounting Financial Reporting (HGB) and Group reporting (IFRS) 03.09.2010
  14. 14. “We provide financial stability & transparency” Example: Financial Information System CIS Corporate Information System (CIS):  Information system of BDF financial data (affiliate & headquarter data as a basis for internal analyses & external reporting)  Including balance sheet, statement of income, working capital… 03.09.2010
  15. 15. 15 Agenda  Practical Implementation of a Controlling Approach that matters  Organizational Development in Controlling  Effective and efficient Information Management  New Controlling Areas  Did the Crisis change anything? 03.09.2010
  16. 16. 16 „We focus on the future business success” Example: Controlling and Risk Management Strategic Monitoring Operative Planning Standard Reporting & Forecasting Cornerstone 1: Superior Brands Cornerstone 2: Superior Supply Chain Annual actual Target 2010 actual Target 2010 Brands on track with Brands Portfolio xxx xxx Working Capital in % of NS xxx xxx Business Launch/Relaunch xxx xxx Supply Chain Costs xxx xxx Projects on track Number of BNRs xxx xxx in % of NS Service Level in % xxx xxx Plan (dev. vs. 12/2004) (ABP) Supply Objectives Net Sales actual Target 2010 Chain Growth xxx xxx Return on Sales xxx xxx Plan Worldwide market share Key projects xxx xxx xxx xxx (SCP) on track Product Cornerstone 4: Superior Talent in Lean Orga actual Target 2010 Cornerstone 3: Clear Geographical Focus actual Target 2010 Marketing Admin. Headcount in % of Total Talent Recruiting/ xxx xxx xxx xxx Growth in regions on track W. Europe Growth xxx xxx xxx xxx Plan Develop. Rating above Market Acquisitions: Net Sales acquired xxx xxx Growth in CRBI xxx xxx (PMP) Risk Identify Evaluate Steer Management 03.09.2010
  17. 17. 17 Integrated Risk Reporting Board Reporting Cycle: Quarter Risk Report Beiersdorf AG Corporate Risk Management „Risikoboard“ Responsible „Sitzung Ressortleitung“ Regional Controlling Boardmember Risk Report Risk Report Functions Regions*) „Sitzung Hauptfunktion“ Management Units *) Integral Part of Standard Report 03.09.2010
  18. 18. „We focus on the future business success” Example: Financial Scenario Modeling Strategy Work packages Growth Selective Business Pharmacy Business Work Packages Mass Market Business World Market Organi- Share Scenario Profit zational Modeling Work Packages Develop- "Profit Focus“ Regions "Profitable Growth“ Regions ment "Growth Focus“ Regions Enabling Work Packages Objective: Integration of growth and profit initiatives and additional strategic plans into comprehensive financial model (2008 – 2015) for the entire BDF Consumer Business 03.09.2010
  19. 19. Project result: Integrated financial model Countries Collection of strategic and … … financial plans for categories Margin I and countries Net Sales growth Net Sales Development of integrated financial model to simulate impact of various initiatives and parameters on an ongoing basis Integration of strategic plans into comprehensive financial Time model 2008-2015. Focus: 2008-2015 SOI Face Body Men … Hair Decor. Cosm… Strategy assessment and decision support Categories 03.09.2010
  20. 20. BI tool and model characteristics  Professional BI tool for simulation  Combination of market data and Beiersdorf data  Data consistency along parallel hierarchies (e.g. board regions and geographic regions)  Splashing of e.g Net Sales to countries and brands  Exchange rate effects  > 200 subsidiaries  > 20 categories  > 100 brand groups  Periods: 2006 – 2015  Domestic, export and total sales 03.09.2010
  21. 21. Pressure test Scenarios Strong € Lower BDF product prices, but constant Weak € cost level Reference case Grow according to Grow with market current Country Portfolio FC M&S and Admin Higher raw material with 50% instead of prices NS & EBIT 80 % of NS growth case Only EBIT case 03.09.2010
  22. 22. Integrated approach for strategic scenario development and financial evaluation Reference  Scenario simulation Case Quantify Strategy based on different parameters  Overview of financial conflicts/trade-offs between Strategic initiatives or with Ongoing Business financial targets  Potential resolution of conflicts leading to plausible overall strategy Develop Strategy  Business Portfolio 03.09.2010
  23. 23. 23 Agenda  Practical Implementation of a Controlling Approach that matters  Organizational Development in Controlling  Effective and efficient Information Management  New Controlling Areas  Did the Crisis change anything? 03.09.2010
  24. 24. 24 Did the Crisis change anything?  Macroeconomic situation remains difficult  C+T Market Growth remains slow  Consumers want more for less (Private Label!)  Customers continue to adapt structures drastically  Competition is further increasing 03.09.2010
  25. 25. 25 Did the Crisis change anything? Hopefully!!! 03.09.2010

×