Die Rolle des Controllers im Wandel der Zeit

1. Christian Müller
Commentator:
- Focus on explaining
numbers
- “Tell the business
story in numbers”
- GVAT
- Management
reporting
Business Partner:
- Focus is value creation
- Acts as business advisor
and integrator
- Provides insight and
robust challenges to
support decision making
Scorekeeper:
- Bookkeeping
- Process transactions
- Reconciles balances
- Produces trial balance
Custodian:
- Focus on governance
- Ensure compliance and
effective controls
- Protection of assets and
value
- Conscience of the
business
Reactive
Proactive
Business Skills
Accounting SkillsE&Y Research Report
“The changing role of the Financial
Controller
Traditional
Future
The changing role of the Finance Function
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2. Christian Müller
The changing role of the Finance Function
• Include more non-financial KPI’s
• Provide more value added comments
• Driving for relevance
• Data has to be right the first time
Commentator
• “Leave your desk” and offer your support to the
various functions and value streams
• Planning and Performance Management
• Business Analysis
Business Partner
• Drive process improvements
• Optimize the operating model (standardize, simplify
and share)
Scorekeeper
• Be strategic and forward thinking
• Don’t get pulled into unnecessary details
• Delegate to a “technically minded” member of staff – BUT
– monitor their work carefully
Custodian
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3. Christian Müller
Controllers Roles and Responsibilities
Be a Business Partner
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