1. Dear Readers!
Year 2014 at the ICV was dedicat-
ed to three ICV top topics. One of
them was sustainability. Sus-
tainability is a relevant interest
area in public transport, but
not all public transport compa-
nies see importance of sustainability
as a component of their organisational
strategy. You can read an article translated
from German on the next pages of the Bulletin.
Another crucial area was Big Data: in the last three
months the topic appeared in e few ICV conference: for ex-
ample at the 12th Controlling Competence Stuttgart Prof. Dr.
Björn Bloching basing on his book "In Data We Trust: How
Customer Data is Revolutionising Our Economy” presented
how patterns are detected in Data and how this knowledge
can be used. And at the Controlling Summit supported by the
ICV in Poland Anwar Mirza, Financial Systems Director at
TNT Express inconsistent definitions and business rules lead
to prolonged decision making. Accurate and complete Master
Data (used in the whole company in the same way) tables are
pivotal pre-requisite for KPI reporting.
In Autumn 2014 we also had new winners of ICV awards:
Green Controlling Award was given to two companies STABI-
LO and Takata AG. Controlling - Newcomer Award received
three graduates from Germany. And in January 2015 ends
the time for all those who would like to compete for the Inter-
national Controlling Award.
November and December was full of ICV events with interna-
tional speakers: you can learn more about the conferences in
Croatia, Russia and Serbia in this issue and regularly on our
Homepage. And the anniversary new year (40th birthday of
the ICV) starts with a little delay but at once with two big con-
gresses in April: we kindly invite you to think about our propo-
sitions to broaden your horizons!
For the New Year we wish you much happiness in private
and proffessional life!
Much pleasure while reading
Yours
Dr. Adrianna Lewandowska
ICV Board Member
The ACCID Congress in Barcelona
starts in five months but there are
some names on the speakers’ list and
topics in the agenda already.
On Thursday, May 28, 2015 at 17.15
there will be three simultaneous confn-
ces: First one is „Controlling 4.0 - Mana-
gement Control Processes and Control-
lers' Role of the Future” with three key
parts:
 The Change in Controlling? - Current trends and ou-
tlook
 The New World of a Sharing Economy - The Power of
Sharing
 Controlling Tools And Skills of Tomorrow
The speech will be given by Prof. Dr. Heimo Losbichler, Vice-
Head of the ICV Board and head of the International Group of
Controlling (IGC), FH-Oberösterreich, Steyr.
Then on Friday, May 29, at 10.30 – 12.00 there will be 5 se-
ssions. One of them is „Trends and success factors in wor-
king capital management” by Dr. Hendrik Vater, CFO DHL
Supply Chain Southern Europe, Head of the expert work gro-
up “Working Capital Management” and member of the ICV
Board of Trustees.
From 12.00 to 13.00
there will be 3 simulta-
neous speeches,
among them: „With
SUCCESS to Interna-
tional Business Com-
munication Standards
(IBCS)” by Dr. Jürgen
Faisst, Partner der
Hichert + Partner AG.
To the congress invites
Ulrich Müller Bosom,
Head of the ICV Work
Group Spain.
ACCID Congress
in Barcelona
ICV Bulletin | December 2014
International
Controller Association
In this issue:
 ICV awards: winners and an invitation to
take part
 Article Sustainability Controlling in Public
Transport
 Controlling in non-German speaking coun-
tries—congresses and conferences
www.controllerverein.com Controlling - Creating Future
Publisher: International Controller Association ICV | Poznań Office

2. ICV Bulletin | December 2014
Green Controlling Award 2014 awarded to STABILO and Takata AG
The Péter Horváth Foundation and the ICV select the most
innovative and effective controlling solutions for implemen-
ting environmentally oriented strategies, programmes and
projects.
Stuttgart/Munich, December 2, 2014– The Green Control-
ling Award 2014 has been awarded to STABILO Interna-
tional GmbH for its programme Controlling as a Busi-
ness Partner for Sustainable Corporate Management and
Takata AG for its programme Maximise Innovation to
Minimise Environmental Impact.
On November 27, Péter Horváth, the chairman of the jury,
presented the EUR 10,000 award, which was donated by the
Péter Horváth Foundation, in the presence of Siegfried
Gänßlen, Chairman of the Board of Managing Directors of
the International Controller Association (ICV), at the ICV's
14th Annual Controlling Competence Stuttgart - CCS 2014
conference in the IBM Forum Ehningen near Stuttgart. The
winners then presented their solutions at the CCS plenary
session to an audience of more than 150 controlling experts
and managers.
STABILO: Controlling as a Business Partner for Susta-
inable Corporate Management
In order to focus the company's sustainability efforts, in 2009
the company's executive management defined specific su-
stainability goals as part of its Strategy 2014 initiative. As a
business partner of both management and the operating
units, the Controlling department was called upon to integra-
te into the company's daily processes the requirements
derived from the sustainability goals. The green controlling
solution that resulted had three components:
1) Support the (further)development of the STABILO susta-
inability programme;
2) Create transparency about programme results and re-
port on them;
3) Support the sustainability programme from a process-
integration perspective.
The jury recognised several innovative aspects in the solu-
tion. Among others, they included the fact that Controlling
was integrated as an internal advisor for all processes, while
the specialist departments worked autonomously to imple-
ment their projects. All three dimensions of sustainability –
economic, environmental, social – are viewed holistically,
which creates transparency about their interactions. The
green controlling solution has been integrated into the exi-
sting controlling processes as an essential foundation of
STABILO's sustainability programme. An important premise
in the overall initiative was that the controlling of the susta-
inability programme must not lead to any additional or paral-
lel controlling processes. Instead, existing budgeting and
reporting processes were expanded to include sustainability
goals. Only the controlling measures used for the ongoing
monitoring of the sustainability initiatives were rebuilt.
In addition, the green controlling solution has helped to boost
employees' identification
with the issue of sustainability. Through the sustainability
strategy, the publication of goals and measures as well as
continuous reporting, the employees of all STABILO units
feel that they are involved in the process. In fact, there have
been many good examples in budget discussions as well as
sales and marketing meetings that have been copied from
other departments, or taken and then adapted for a new de-
partment. This created a momentum of its own across all of
the company's units.
Several key successes have been achieved since the begin-
ning of the sustainability programme in 2009. The green con-
trolling solution also made these successes visible, which is
© International Controller Association ICV | Poznań Office
From the left: Dr. Dan Tulvan, Director Manufactoring, Arad (RO), Jürgen Volk,
Manager Controlling Steering Wheel EMEA, Jörg Henry Dinkat, Director Con-
trolling Global Steering Wheel & FI/CO Office EMEA – alle Takata; Péter
Horváth, Head of the Jury; Angelika Henkel, Head of Controlling, Stabilo Inter-
national, Martin Reim, Managing Director Schwanhäuser Industrie Holding;
Lucian Lusca, Manager General Service, Takata Arad (RO); Siegfried
Gänßlen, Head of the ICV Board)
a major reason why sustainability remains an integral part of
STABILO's corporate philosophy.
Takata AG: Maximise Innovation to Minimise Environ-
mental Impact
Takata Corp., a Japanese company with its headquarters in
Tokyo, is a global manufacturer of automotive passenger
protection systems (annual sales: EUR 4.1 billion, about
45,000 employees worldwide). Takata AG has consolidated
its European activities at its headquarters in Aschaffenburg.
Takata's award-winning green controlling solution involved
taking the company's traditional key performance indicator
(KPI) system and expanding it to include newly developed
metrics and a higher level of detail. “Green
MBOs” (management by objective is the company's global
variable remuneration system for managers) were implemen-
ted into the target-setting system, namely: minimize impact
on environment, limit potential of ecological hazards and
risks, and rational materials consumption. The target-setting
system was then connected with the KPI reporting.
Takata considers “green projects” to be any projects which
protect the environment, conserve energy or avoid environ-
mental risks. Controlling supports and prioritises these
“green projects” by providing cost-benefit analyses, resear-
ching data and tracking results.
The green controlling solution, which enables Takata's Con-
trolling department to act as an innovator and driver as well
as a “networker” between organisational units, uses existing
resources and infrastructure in the company. Takata delibe-
rately decided against establishing an additional green con-
trolling department, and instead took the approach of integra-
ting the issue into the daily responsibilities of the Controlling
department. This also involves using the existing reporting
structure in SAP. Takata's Controlling team acts as a mode-
rator and sparring partner, for example, in discussions with
the manufacturing divisions.
Takata refers to a series of positive economic and environ-
mental outcomes that have resulted from the solution, inclu-
ding significant cost savings, especially with regard to expen-
ditures on energy: 19% lower costs despite a 10% increase
in production volumes. Increased awareness and clearly
defined responsibilities among the stakeholders in the va-
rious divisions are also counted as successes. In addition,
Controlling now enjoys a higher level of process strength in
both the daily and the project business. The company has
even experienced a wave of innovation through the prioriti-
sed support of its “green projects”.

3. ICV Bulletin | December 2014
Controlling – Newcomer Award 2014
to Darmstadt, Rosenheim and Aalen
Every year the ICV gives awards for exem-
plary controlling solutions which have si-
gnificantly contributed to the achievement
of the objectives of a company or an or-
ganization. The Controller Award 2015 of
the International Controller Association
(ICV) will be awarded on 20-21 April 2015
during the 40th
Controller Congress.
We cordially invite you to compete for the
International Controller Award 2015 by sen-
ding us your controlling solution by 30th
January 2015. Take up the challenge:
compete with your colleagues and get to know
what the decision of our competent jury is!
More: http://www.controllerverein.com/Awards.158549.html
The Controlling – Newcomer Award winners (left to right):
Simon Redlinger, university Aalen, 1st prize; Claudia Lisa
Weißmann, TU Darmstadt, 3rd prize; Christopher Kaufmann,
university Rosenheim, 2nd prize.
The Controlling – Newcomer Award of the International Con-
troller Association (ICV) for outstanding academic theses
goes this year to graduates of universities Aalen and Rosen-
heim and the TU Darmstadt. First prize went to Simon Re-
dlinger (Aalen University) for his Master Thesis “Wind power
business case - a dynamic system analysis". The second
prize winner, Christopher Kaufmann, Rosenheim University,
was honored for his Master Thesis "Determination of produc-
tion hourly rates for the correct valuation of inventories ac-
cording to BilMoG" (German Accounting Modernization Law
Act). The Master Thesis of the third prize winner, Claudia
Lisa Weißmann of the TU Darmstadt, is titled: "Analysis of
use of Life Cycle Costing and Life Cycle Assessment for
efficiency houses".
The Award subsidized with more than 4,000 EUR and also
this year sponsored by the Haufe Group was given Novem-
ber 15 at the conference "14 Controlling Innovation Berlin -
CIB 2014".
© International Controller Association ICV | Poznań Office
In the last weekend of November in Munich Delegates from
ICV Regions met with the Board and discussed the most
important successes and plans for the next year. The Boards
also presented the ICV Report 2014 and Hans-Peter Sander,
Head of the PR Team showed progress in the new CMS
project and first projects of the Homepage.
The meeting was a sign of upcoming new 2015 year with
new important ICV top topic chosen by the ICV: Big Data,
Industrie 4.0 and 40 years of the ICV.
In 2015 the ICV celebrates its 40th birthday. It’s Our organi-
zation was founded in 1975 in Gauting/München by Dr. Al-
brecht Deyhle and alumni of the Controller Akademie. For
this reason we use a new anniversary logo showing that we
have brought controllers together, spread the philosophy and
practice of controlling, supported the exchange of experience
and improved qualification of our members for 40 years.
The anniversary year will be full of interesting events: con-
gresses and conferences. The year starts with two congres-
ses in April:
40th Controller Congress
Munich
April 20-21, 2015
9th International Controller Congress
Poznan, Poland
April 23-24, 2015
(1 hour flight from Munich)
Controller Award 2015: Invitation to
take part in the competition
From 2014 into new 2015!

4. In the end of November in Warsaw, Poland, in the presence
of Prof. Jerzy Buzek (prime minister of Poland in 1997 –
2001 and president of the EU Parliament in 2009 – 2012) the
7th
annual meeting of the biggest Polish family companies
took place. After 25 years of economical and political free-
dom the owners discussed the most important experiences
of building up the businesses and the challenges of the near-
est future.
One of the most discussed future task was the process of
succession – the area of interest of Dr. Adrianna Lewandow-
ska, ICV Board Member, and her team for many years. The
team prepared a “succession tool box” for SMEs that want to
start the process as soon as possible. The tools worked out
in this project were also acknowledged in the world as very
innovative.
Prof. Buzek congratulated Dr. Lewandowska on her great
work results and stressed how important such projects are
for Poland and whole EU.
Family businesses being often focused on building their val-
ue in the long term, must increase their flexibility. Their stra-
tegic decisions are based on the values of the company
founder or owner which is why it is interesting to find the an-
swer to the following question: how to combine the traditional
style of management which is faithful to tradition and family
values with a very clear challenge of maintaining business
agility?
ICV Bulletin | December 2014
Imprint
Publisher and Copyrights:
International Controller Association
Public Relations Committee
Editing
Brigitte Dienstl-Arnegger
Dr. Adrianna Lewandowska
Hans-Peter Sander
Anna Włodarczyk
International Controller Association
ICV Office Poland
Ul.Fredry 7/1
61-809 Poznań PL
Phone/Fax +48 61 853 20 10
Mail: anna.wlodarczyk@icv.pl
Non-German speaking Groups
Bosna and Hercegovina
Slavko Simić, bono@blic.net
Bulgaria
Denko Yamboliev, denko@excite.com
Croatia
Jasmina Očko, jasmina.ocko@kognosko.hr
Great Britain
Milena Heim. milena.heim@gmx.net
Estonia
Toomas Haldma, toomas.haldma@ut.ee
Hungary
Budapest 1
Ervin Nemesdy, nemesdy@mce.hu
Budapest 2
Andreas Kovacs, akovacs@mcskft.hu
Poland
Gdańsk
Robert Panufnik, rpanufnik@gmail.com
Katowice
Anna Jarkulisz, anna.jarkulisz@arcelormittal.com
Kraków
Dorota Gołąb-Bełtowicz, dbeltowicz@bonifratrzy.krakow.pl
Lublin
Katarzyna Żuławska, katarzyna.zulawska@icv.pl
Łódź
Karolina Zielińska, karolina.zielinska@icv.pl
Poznań
Dariusz Gulczyński, dariusz.gulczynski@icv.pl
Szczecin
Aleksander Socha, aleksander.socha@ramirent.pl
Toruń
Andrzej Derkowski, andrzej.derkowski@neuca.pl
Warszawa
Karol Sikora, karol.sikora@icv.pl
Wrocław
Honorata Ulatowska, honorata.ulatowska@icv.pl
Zielona Góra
Małgorzata Lepak, malgorzata.lepak@icv.pl
Romania
Cristina Hodea, cristina.hodea@gmail.com
Russia
Valentin Usenkov, zhoom@mail.ru
Serbia
Bojan Šćepanović, mcb@eunet.rs
Slovenia
Dragica Erčulj, dragica.erculj@crmt.com
Spain
Ulrich Müller Bosom, ulrich.mueller.bosom@gmail.com
About family business with Po-
lands former prime minister
Dr. Lewandowska with Prof. Buzek
Dr. Lewandowska with one of the experts from the team wor-
king on the tools