The document discusses recommendations from an international work group to improve operations at TUSGSAL, a public transportation company in Badalona, Spain. The work group recommends: 1) clearly defining responsibilities and goals for management, 2) standardizing project management processes to reduce costs and time, 3) focusing tender activities on factors like costs and pollution to increase chances of winning bids, and 4) implementing one-page reporting focused on key metrics and next actions for managers. The group warns that without these changes, TUSGSAL will continue to face issues like a lack of continuity in leadership, inefficient processes, and reports that do not drive action.

1. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
International
Association
of Controllers

2. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
International
Association
of Controllers
work together, learn together, develop together

3. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
Badalona

4. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
Working for the future of European companies

5. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
2015
Piekary Śląskie,
southern Poland

6. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
2016
Zielona Góra,
western Poland

7. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
2017
Ljubljana,
Slovenia

8. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
2018
Berlin,
Germany

9. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
2019
Badalona

10. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |

11. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |

12. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |

13. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |

14. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |

15. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Our 4 mixed teams have been working for 6 months.
1 2
3 4

16. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
1 Clearing responsibilities

17. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
2 Improving project management

18. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
3 Winning tenders

19. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
4 Learning by One-page-only reporting for the future

20. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Stay with silo thinking:
 No continuity in
decisions for yearly
election of CEO
 Poor cooperation
inside the
company and with
Badalona citizens
Clearing responsibilities

21. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Establish a really independent and responsible
TUSGSAL executive-board.
Clear responsibilities for CEO, head of dept. (services,
transportation, administration).
Elect independent Supervisory Board for 5 years.
Elect Management by the Supervisory Board for 4 years.
 Clear differentiation for all departments / process-
owners
 Confirm SMART goals for all departments.
 Communicate understandable way with TUSGSAL-
owners:
They are the ones who suffer the most of inefficient
management processes and weak corporate
governance
SMART means
Specific (simple, sensible, significant).
Measurable (meaningful, motivating).
Achievable (agreed, attainable).
Relevant (reasonable, realistic and resourced, results-based).
Time bound (time-based, time limited, time/cost limited, timely,
time-sensitive).
Clearing responsibilities
Stay with silo thinking:
 No continuity in
decisions for yearly
election of CEO
 Poor cooperation
inside the
company and with
Badalona citizens

22. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
 Long time
needed
 High costs for all
projects
 Unsatisfaction
with projects
results
Improving
project management

23. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Improving
project management
Only with a fast project management you are able
to face the changes of TUSGSAL’s future
 New standardised processes to realise
a change culture
 Clear responsibility of the change-teams
 Participation and integration of all staff-
members
 Processes giving „freedom-degree“
to all staff-members
 Long time
needed
 High costs for all
projects
 Unsatisfaction
with projects
results

24. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Winning tenders
 Costs are too high
to win tender
 Actions are too
slow for technical
changes in
transportation

25. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Winning tenders
Three factors are the most relevant to win a tender:
1. Costs
 TUSGSAL pays more than relevant private
companies to their staff, so TUSGSAL-staff has to
be more engaged
 Sustainability projects may save lots of money
2. Pollution
 New technologies have to be examined and
proofed in practise
 Operational plan of improvements is needed
3. Exploitation
 Management of drivers, vehicles and control
centre should cause better engagement
 Proactive daily attitude of drivers is a must
Focus on CSR points
 Costs are too high
to win tender
 Actions are too
slow for technical
changes in
transportation

26. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
 Too much
information
 No decisions
 No action
orientation
Learning by One-Page Only
reporting for the future

27. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Reports have to be made for responsible people
 Short and only for the managers function-area
 Figures report the past and have to influence
the actions for TUSGSAL future (6 KPIs)
 Who is responsible for the next actions?
 One-Page Only (OPO)
 Too much
information
 No decisions
 No action
orientation
Learning by One-Page Only
reporting for the future

28. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

29. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

30. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

31. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

32. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

33. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

34. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
This is a place for the message. Convey it as detection plus explanation plus suggestion .
TUSGSAL
set of KPI
Jun 2019
PL AC AC %D PL PL Rest FC FC %D PL
Management margin in kEUR 1 000 1 200 2 000 900 2 100
Total costs per km useful in EUR 6,0 5,5 6,0 0,3 5,8
Total costs per h useful in EUR 6,0 5,5 6,0 0,0 5,5
Buses reserve in % 10 7 10 2 9
Bonuses and penalties in mEUR 1,0 1,5 1,0 -0,2 1,3
Internal satisfaction index in number 9,0 8,0 10,0 0,8 8,8
Comments (Analysis) Actions Who? With whom? When?
Required decision from Top Management
Jan_Jun 2019 Jan_Dec 2019
target target
+20
-8
-8
-30
+50
-11
+5
-3
-8
-10
+30
-12
OPO-reports for managers have to be focused on action

35. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
We recommend:
Clearing responsibility
Improving project management
Preparing tender activities
Reporting with One-Page Only
reports
No continuity in management
Cost and time for projects
Inefficiency of processes
Too much not action oriented
information
Without change:

36. Internationaler Controller Verein eV | www.icv-controlling.com| international work group | 2019 |
Interested in more ideas ?
Join the presentations of each of the 4 teams:
Saturday, November 9th
After coffee break
10:20 - 11:00 team 1: Clearing responsibilities
11:00 - 11:40 team 2: Improving project management
11:40 - 12:20 team 3: Winning tenders
12:20 - 12:40 Coffee break
12:40 - 13:20 team 4: One-Page Only reporting to learn for the future
13:20 - 14:00 Final discussion

37. Internationaler Controller Verein eV | www.icv-controlling.com | international work group | 2019 |
TUSGSAL - lo mejor para Badalona
Badalona