The document discusses the role of controllers in controlling organizations. It provides details on: 1) How controlling is set up as a department in every shared service center covering Publicis worldwide operations to consolidate systems, lower overhead costs, and provide centralized administration. 2) The types of monthly, quarterly, and yearly reports controllers generate including P&L, balance sheet, workforce trends, and financial reports. 3) The importance of controlling as a driver of growth, support for negotiations, clear picture and decision making, variance reduction, profit protection, investment security, and diagnosis.

2. Leo Burnett Philosophy

3. Leo Burnett Belgrade

4. The most awarded agency in region 7 years in a roll

11. Controllers evaluation

12. Controller as a rally coodriver

13. Controller’s Rowing roll

14. Controller is Navigator

15. Controlling organization set up
• Controlling as department is based in every SSC covering Publicis WW operations
• Since SSC covers every country and entity basically controlling is present in every business unit
• SSC manage to consolidate same ERP use, better prices for Overhead costs, with centralized shared
administration PC are lower in global.

16. Reports
• Monthly based reports → P&L, BS, TWC, CPR, CSRGI,RF
• Quarterly based reports → M&A report, Flash RF, MNC report
• Yearly based reports → Commitment, Commitment CPR, CSRGI.
December
Month of Data Year to Date Data
Actual Commit_SX LYSX Actual Commit_SX LYSX
Variance
against
Commit
Varianc
e
against
Prior
Year
in €(000) in €(000) in €(000) in €(000) in €(000) in €(000) in €(000) Month YTD Month YTD
631,2 516,5 476,4 Revenue 4.315,9 4.209,4 106,5 103% 4.088,0 4.061,0 114,7 228,0 154,7 254,9
(140,9) (130,0) (124,2) Salaries (1.655,3) (1.754,2) 98,9 (1.662,2) (1.692,4) (10,8) 6,9 (16,7) 37,0
(23,3) (22,2) (20,4) Benefits (274,2) (290,9) 16,7 (268,4) (280,7) (1,1) (5,8) (2,9) 6,5
(0,6) 2,8 3,5 Other Employee Costs 34,9 71,6 (36,7) 34,5 69,1 (3,4) 0,4 (4,0) (34,2)
0,0 0,0 0,1 Severance Costs (8,7) (19,2) 10,6 0,0 (18,6) 0,0 (8,7) (0,0) 9,9
(24,0) (12,9) (21,6) Freelance Costs (226,8) (180,3) (46,5) (161,0) (173,9) (11,1) (65,8) (2,4) (52,9)
0,0 0,0 0,0 Bonus 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
(188,8) (162,4) (162,7) Personnel Costs (2.130,1) (2.173,1) 43,0 (2.057,2) (2.096,5)
-29,9% -31,4% -34,1% % Revenue -49,4% -51,6% 0,0 -50,3% -51,6%
(56,7) (4,9) (11,1) Client Costs (160,0) (92,7) (67,2) (73,2) (89,5) (51,8) (86,7) (45,6) (70,5)
-9,0% -0,9% -2,3% % Revenue -3,7% -2,2% (0,0) -1,8% -2,2%
(30,1) (25,9) (28,6) Occupancy Costs (320,1) (347,8) 27,7 (322,1) (335,5) (4,2) 2,0 (1,5) 15,5
0,0 0,0 0,0 Shared Services Costs 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0 0,0
(2,9) (4,0) (3,1) Depreciation (35,2) (42,7) 7,6 (49,5) (41,2) 1,0 14,3 0,1 6,1
(89,8) (51,1) (63,1) Other G&A (724,1) (693,9) (30,2) (639,3) (669,4) (38,7) (84,8) (26,7) (54,7)
(122,8) (81,0) (94,7) Total Overheads (1.079,3) (1.084,4) 5,1 (1.010,9) (1.046,2)
-19,5% -15,7% -19,9% % Revenue -25,0% -25,8% 0,0 -24,7% -25,8%
(9,5) 0,0 (1,3) FX gain/loss (4,1) (12,0)
7,9
0,0 (11,5) (9,5) (4,1) (8,1) 7,5
(3,4) 0,0 (1,2) Other OI (34,7) (14,5)
(20,2)
0,0 (14,0) (3,4) (34,7) (2,2) (20,7)
-0,5% 0,0% -0,2% % Revenue -0,8% -0,3% (0,0) 0,0% -0,3%
(24,0) (19,6) (18,1) ASF (164,0) (160,0) (4,1) (155,3) (154,3) (4,4) (8,7) (5,9) (9,7)
-3,8% -3,8% -3,8% % Revenue -3,8% -3,8% (0,0) -3,8% -3,8%
0,0
(395,7) (267,9) (287,8) Tot Operating Costs (3.568,1) (3.524,7) (43,4) (3.296,6) (3.400,4) (127,7) (271,5) (107,9) (167,6)
0,0
235,5 248,6 188,7 Operating Income 747,9 684,7 63,2 791,3 660,6 (13,1) (43,5) 46,8 87,3
37,3% 48,1% 39,6% % Revenue 17,3% 16,3% 19,4% 16,3%
Actual COMMIT_D LYSX Actual Actual COMMIT_D LYSX
99,0 101,0 97,0 Headcount 99,0 97,0 101,0 97,0 (2,0) (2,0) 2,0 2,0
1.197,3 (313,0) 967,2 TWC 1.197,3 1.011,6 (313,0) 967,2 1.510,3 1.510,3 230,0 230,0

18. Importance of controlling
• Driver of sustainable growth
• Support in fee negotiation
• Gives you clear picture and support for right decision
• Reduces variance
• Profit defender
• Secures investment
• Diagnostician