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  1. 1. InternationalController AssociationMain OfficeP.O.Box 1168D-82116 GautingLeutstettener Straße 2D-82131 GautingPhone +49 - (0)89 - 89 31 34-20Fax +49 - (0)89 - 89 31 34-31 2012_07/GB / 2verein@controllerverein.dewww.controllerverein.com
  2. 2. InternationalController Association Controlling – Creating future
  3. 3. InternationalController 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 and over 10 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 sustain- able 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 perso- nal success of its members and the sustainable value enhancement of companies.
  4. 4. Good controlling generates transparency“In perturbed market situations like the present one, good controlling makes it easier formanagement to identify potential profits, take sharper decisions and act more swiftly.Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alikebenefit from the services offered by the ICV. The association’s strong growth over recentyears is proof of its dynamism and the benefits we offer our members. We support themin their work and personal development with practical know-how and an opportunity toexchange experiences. Membership of the ICV was also a key element in my own careerprogression from controller to CEO. Thanks to the opportunity for exchanging ideaswith 6,000 members in seventeen countries, my work at Hansgrohe SE is given impor-tant, wide-ranging impetuses. The ICV has not only provided me with valuableknow-how and important contacts, though, but also the opportunity to forge newfriendships. I warmly invite you to join the association community and look forward togetting to know you”.Siegfried GänßlenPresident of the International Controller Association
  5. 5. International Controller Association The Controller Congress: The leading professional congress dedicated to controlling in Europe Dr. Ernst F. Schröder, general partner of Dr. August Oetker KG, ICV member since 1979 “Our controlling system is part of our success. Our membership in the ICV provides us with valuable impetuses for developing our controlling system.”4
  6. 6. Member benefitsz Promotion of personal professional qualificationsz Communication with other controllers and management executives at national and international levelz Insight into future-focused trends and developments in controlling 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 com- munication forum for our members. In another 10 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 eNews”, which can be freely subscribed to, provides a regular source of information. Once a year, the ICV awards its Controller Prize worth 5,000 Euro for an “exemplary controlling solution” and also a Controller Newcomer Prize. 5
  7. 7. 6,000 members across Europe – that adds up to broad-based specialist know-how Specialist groups – “Building Solutions” The formation of specialist groups 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: z Business intelligence z Controlling and IFRS z Controlling and innovation z Controlling and quality z Controlling and risk management z Communication controlling z Green controlling z Modern budgeting z Project controlling z Working capital management 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.”6
  8. 8. 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 toolsInternationalisationControlling as we know it in German-speaking regions, was definitively influencedby Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed atrooting this controlling philosophy in our neighbouring countries.The International Controller Association is meanwhile represented in seventeenEuropean countries. We offer the opportunity to exchange ideas both within thesecountries and across borders. The ICV translates its most important publicationsfor controllers in these countries into English or, in some cases the relevant national Countries in which the ICV islanguage. In doing so, we support international groups with their expansion into represented by working groups:Europe and the development of local controlling expertise this entails. z AustriaThanks to our members in those countries we can draw on an excellent network of z Bosnia and Herzegovinaspecialists who are familiar with general local economic and intercultural conditions. z BulgariaWe can establish contacts locally which can also be used in recruitment assignments. z Croatia z Estonia z Germany z Great Britain z Hungary z Italy z Lithuania z Poland z Romania z Russia (Kaliningrad area) z Serbia z Slovenia z Spain z Switzerland 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.” 7
  9. 9. Organisation The ICV is a registered, non-profit association subject to German law, the head office is located in Gauting 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 of 11 trustees 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, dele- gates 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. Member benefits z Free “Controller Magazine” Membership and “Controller Statements” publications 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. z Extended user rights and down- Special terms apply for students and retired persons. Company memberships are also load options on the ICV website available. Associated memberships can also be acquired in which all controllers in a www.controllerverein.com company or institution can jointly take out a membership in the ICV. z Membership of the controlling community z The opportunity to establish new contacts at all company levels 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.”8
  10. 10. Manager Controller responsible for responsible forresults, results,finance, Controlling finance,processes processes and strategy and strategy transparency Controlling is team work “Setting and pursuing goals is the inherent mission of managers. Controlling is there- fore 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 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 The pioneer of controlling: Dr. Dr. h. c. Albrecht Deyhle, founder and honorary president of the ICV 9
  11. 11. Economic sustainability, i.e. sustainable financial corporate success is our guiding principle Member benefits z Using the synergies of an international business controlling community z Actively shaping one’s own career progression Philosophy of the ICV z Approaching daily controlling work We consider controlling to be a target-focused control process that can only develop from all corporate angles its full potential when controllers and managers work together. Economic sustain- ability 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 fore- most, 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-res- ponsibility 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. PROF. DR. Heimo LOSBICHLER, CHAIRMAN, INTERNATIONAL GROUP OF CONT- ROLLING 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."10
  12. 12. ICV and IGCGiven an ever more densely networked business world, the value of an internationallyacknowledged professional profile with standard controlling tools cannot be overesti-mated – in particular from a corporate point of view. This is why the ICV is thefounder member of the IGC, the International Group of Controlling, and alsofurnishes 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 ofprofessional profile, terminology and training. One key result of cooperation withinthe IGC up to the present is the Controller Guideline, which is also intended as areference for ICV members.Controller guidelineControllers shape and support the management process of goal setting, planningand controlling and thus bear co-responsibility for achieving targets.z They ensure strategy, results, financial process transparency and thus help improve economic efficiency.z They coordinate sub-goals and plans and organise cross-company future-focused reporting.z They present and shape the management process of goal setting, planning and controlling so that decision-makers can take targeted action.z They also supply the necessary operational data and information for this purpose.z They shape and maintain controlling systems.IGC – International Group of Controlling – Controller Guidelinewww.igc-controlling.com 11
  13. 13. Chairmen Siegfried Gänßlen, Dipl. Betriebswirt (VWA) Contact persons Chairman and organisation Hansgrohe SE siegfried.gaensslen@hansgrohe.com Prof. Dr. Heimo Losbichler Deputy Chairman Mag. Alfred Düsing Fachhochschule Steyr voestalpine Stahl GmbH heimo.losbichler@fh-steyr.at alfred.duesing@voestalpine.com Marcus H. Haegi-Largo Dr. Richard Lutz MAS in Corporate Finance DB Mobility Logistics AG accoprax ag richard.lutz@bahn.de marcus.haegi@accoprax.ch Dipl.-Wirtsch.-Ing. Ragnar Nilsson Dr. Adrianna Lewandowska CIO CONSULTS Business Discovery ragnar.nilsson@t-online.de adrianna.lewandowska@icv.pl Hillert Onnen Dr. Walter Schmidt BLG Logistics Group AG & Co. KG ask – Dr. Walter Schmidt aviohl@blg.de walter@ask-schmidt.de Prof. Dr. Utz Schäffer Karl-Heinz Steinke WHU – Otto Beisheim School of Deutsche Lufthansa AG Management karl-heinz.steinke@dlh.de utz.schaeffer@whu.edu RA Conrad Günther Dr. Ernst F. Schröder Managing director Dr. August Oetker KG Internationaler Controller Verein eV ernst.schroeder@oetker.de c.guenther@controllerverein.de Dr. rer. pol. h.c. Frank-J. Weise Board of trustees Bundesagentur für Arbeit Prof. Dr. Dr. h.c. Jürgen Weber frank-juergen.weise@arbeitsagentur.de Chairman WHU – Otto Beisheim School of Delegates Management Delegate for North Germany jweber@whu.edu Lothar Kuhls WEGe Managementberatung GmbH Dipl.-Kfm. lothar.kuhls@wege-hamburg.de Dr. Dr. h.c. Albrecht Deyhle Deputy Chairman of the board Delegate for West Germany of trustees Martin Herrmann Honarary president of the ICV ICC Interims-Controlling-Consulting deyhle@t-online.de ak-west3@herrmann-controlling.de Dipl.-Kfm. Delegate for East Germany Dr. Wolfgang Berger-Vogel Dieter Meyer wolfgang@berger-vogel.at icv@diemeyer.de Prof. Dr. Christoph Binder Delegate for South Germany ESB Reutlingen Business School Rainer Linse christoph.binder@reutlingen- confidence consult GmbH university.de  rainer.linse@confidence.de12
  14. 14. Working groupsDelegate for AustriaProf. Dr. Albert Mayr Sector working groupsFachhochschule Steyr Assurancealbert.mayr@fh-steyr.at Claus Höppner AMB Generali Services GmbHDelegate for Switzerland claus.hoeppner@generali.deSiegfried Hampl Controlling and innovationS. Hampl & Partner Banks Prof. (FH) Bernd Kirschners.hampl@cmssh.ch Axel Kodlin Management Center Innsbruck axel.kodlin@spksh.de Int. Fachhochschulgesellschaft mbHDelegate for Poland bernd.kirschner@mci.eduAndrzej Derkowski Conrolling for transport andDoradztwo Ekonomiczno logistics Controlling and qualityFinansowe Anfin Dr. Christian Schneider Rainer Viereggeandrzej.derkowski@icv.pl christian-cs.schneider@t-online.de r.vieregge@4egge4you.deDelegate for South East Europe Healthcare for Germany Controlling and riskDragica Erčulj Ines Manegold managementdragica.erculj@crmt.com ines.manegold@gmx.de Prof. Dr. Rainer Kalwait rainer@kalwait.comDelegate for the Baltic Healthcare for SwitzerlandAiste Lörgen René Heule Green controllingicv_lietuva@yahoo.de wpo consulting GmbH Karl-Heinz Steinke rene.heule@wpoconsulting.ch karl-heinz.steinke@dlh.deCommittee chairmenDream Factory Healthcare for Austria Communication controllingProf. Dr. Péter Horváth Mag. DDr. Dietmar Ranftler Dr. Reimer Stobbephorvath@ipri-institute.com KABEG-Management Münchener Rückversicherungs AG office@ranftler.co.at rstobbe@munichre.comPRDr. Herwig R. Friedag Energy + water supply Modern budgetingconsult@friedag.com Ulrich Dorprigter (currently inactive) ulrich.dorprigter@t-online.de Univ.-Prof. Dr. Ronald GleichPR executive European Business SchoolHans-Peter Sander Specialist groups ronald.gleich@ebs.deEastWestCom Business intelligencepresse@controllerverein.com Prof. Dr. Andreas Seufert Project controlling Fachhochschule Ludwigshafen Dr. Dietmar LangeWeb editor am Rhein ICCON International ConsultingBrigitte Dienstl-Arnegger andreas.seufert@i-bi.de  Cooperation GmbHinfo@dietexterin.com projektcontrolling@controllerverein.de Controlling and IFRSAuditor Andreas Krimpmann Working capital managementManfred Grotheer Krimpmann MBA - CPA Dr. Hendrik Vatericv@grotheer.de icv@krimpmann.com hendrik.vater@dhl.com 13
  15. 15. Working groups Working groups in Germany North I Matthias Wolfskeil Westfalen mwolfskeil@quanto-gmbh.de Christiane Strathaus chr.strathaus@googlemail.com North II Stephan Jockel Aix-la-Chapelle-Liège-Maastricht Crane Payment Solutions GmbH Rainer Vieregge stjockel@craneps.com r.vieregge@4egge4you.de North III Rhine-Main Joachim Jäger Anja I. Gondolf Heinrich J. Kesseböhmer KG gondolf_ak-rhein-main@gmx.de Working groups in Austria j.jaeger@kesseboehmer.de Austria I/Vienna South Rhine-Mosel-Saar Walter Kurfürst Mecklenburg Vorpommern Wilfried Schneider LKW-Walter Dr. Antje Krey icv-ak-rms@co-and-bi.com kurfuerst@lkw-walter.com antjekrey@googlemail.com Rhine-Neckar Dr. Georg Zihr Berlin I Matthias von Daacke zihr@wu-wien.ac.at Dr. Jürgen Zeplin matthias.vondaacke@blanco.de Dr. Zeplin Controlling & Personal Austria II Managementberatung GmbH Stuttgart Prof. Dr. Martin Tschandl info@drzeplin.de Dr. Olaf Leistert FH JOANNEUM olaf.leistert@uos.de martin.tschandl@fh-joanneum.at Berlin-Brandenburg Bärbel Kuhn Heilbronn-Künzelsau Austria III ALBA Group plc & Co. KG Rainer Linse Prof. Dr. Albert Mayr icv-bbg.kuhn@web.de confidence consult GmbH Fachhochschule Steyr rainer.linse@confidence.de albert.mayr@fh-steyr.at Weser-Harz Wolfgang Schneider Ulm Carinthia schneider.gifhorn@gmx.de Erwin Ohnmacht Josef Mair Wanzl Metallwarenfabrik GmbH josef.mair@heuberger.at Saxony erwin.ohnmacht@wanzl.de Dr. Katja Glaser Vorarlberg Berufsakademie Sachsen Southwest Thomas Prugger katja.glaser@ba-leipzig.de Udo Kraus thomas.prugger@kuechenreich.at Hansgrohe SE Thuringia udo.kraus@hansgrohe.com Vienna West Thomas Gross Günther Pichler icv@gross.or.at South I apc.consulting GmbH Prof. Dr. Uwe Seidel g.pichler@greko.at Franconia uwe.seidel@seidelmc.com Klaus-Jürgen Scheuer Euroregion of Tyrol / South Tyrol klaus-juergen.scheuer@quins.de Lake Constance/Allgäu Dr. Eva-Maria Dornauer Dr. Friedhelm Großmann eva.dornauer@uibk.ac.at West I 4Value Management Consulting GmbH Dieter Wäscher fg@4value-konstanz.de Working groups in Switzerland dieter.waescher@t-online.de Northwest Switzerland/Regio Southern Bavaria Christian Baumgartner West II Klemens Küstner Arcondis AG Bernd Voss k.kuestner@t-online.de christian.baumgartner@arcondis.com b.voss@voss-federn.de Eastern Bavaria Zurich/East Switzerland West III Walter Meissner Markus Lüscher Martin Herrmann IBB-Management Beratung & Training Valvino GmbH ak-west3@herrmann-controlling.de ibbwmeg@t-online.de markus.L@gmx.ch14
  16. 16. Working groupBosnia and HerzegovinaSlavko Simić Lublinbono@blic.net Luiza Zaporowska luiza.zaporowska@emperia.plWorking group BulgariaDenko Yamboliev Poznańdenko@excite.com Dr Dariusz Gulczyński dariusz.gulczynski@icv.plWorking group CroatiaJasmina Očko Szczecinjasmina.ocko@kognosko.hr Aleksander Socha aleksander.socha@ramirent.plWorking group EstoniaProf. Toomas Haldma Toruńtoomas.haldma@ut.ee Andrzej Derkowski andrzej.derkowski@icv.plWorking group Great BritainMilena Heim Warszawamilena.heim@gmx.net Karol Sikora karol.sikora@icv.plWorking groups in HungaryBudapest 1 WrocławErvin Nemesdy Honorata Ulatowskanemesdy@mce.hu honorata.ulatowska@icv.plBudapest 2 Zielona GóraAndreas Kovacs Małgorzata Lepakakovacs@mcskft.hu malgorzata.lepak@icv.plWorking group Italy Working groups in RomaniaClaudio Zoldan Cristina Hodeaclaudio.zoldan@bofrost.it cristina.hodea@gmail.comWorking group Lithuania Working group in RussiaAiste Lörgen Kaliningradicv_lietuva@yahoo.de Valentin Usenkov zhoom@mail.ruDr. Edita Gimžauskienéedita.gimzauskiene@ktu.lt Hans-Peter Sander presse@controllerverein.comWorking groups PolandGdańsk Working group in SerbiaRobert Panufnik Bojan Šćepanovićr.panufnik@vector.com.pl mcb@eunet.rsKatowice Working group in SloveniaAnna Jarkulisz Dragica Erčuljanna.jarkulisz@arcelormittal.com  dragica.erculj@crmt.comKraków Working group in SpainDorota Gołąb - Bełtowicz Ulrich Müller Bosomdbeltowicz@bonifratrzy.krakow.pl ulrich.mueller.bosom@gmail.com 15