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− | == IGC-DEFINITION ==
| + | And I tohught I was the sensible one. Thanks for setting me straight. |
− | '''Controller / [[:de:Controller|Controller]]'''<br>
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− | Controllers provide services for managers. They design and maintain the tools for [[Planning and planning framework|planning]] and budgeting, for [[Variance analysis / comparison of budgeted and actual figures CBA|comparison of budgeted and actual figures]] and [[forecast]]s. It is their task to ensure transparency of costs and results at every level of management: from corporate policy to strategy, over operative planning down to day-to-day operations. They make sure that the systems they have developed, and which they keep up-to-date, are fit for management and adequate for controlling. In particular this means that they build up their systems with an eye to objectives, decision-making and allocation of responsibilities.
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− | Controllership is a collective term for all controller activities.
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− | The mission statement of the IGC International Group of Controlling defines the role of the controller as follows:
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− | |'''Controllers design and accompany the management process of goal-finding, planning and controlling and thus are co-responsible for reaching the objectives.'''
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− | *Controllers ensure the transparency of business results, finance, processes and [[strategy]] and thus contribute to higher economic effectiveness.
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− | *Controllers coordinate sub-[[Objective / Target|targets]] and sub-plans in a holistic way and organise a reporting-system that is oriented towards the future and covers the enterprise as a whole.
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− | *Controllers moderate and design the process of goal-finding, [[Planning and planning framework|planning]] and management control so that every decision-maker can act in accordance with agreed objectives.
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− | *Controllers provide all relevant controlling-information to managers.
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− | *Controllers develop and maintain the [[controlling]] systems.
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− | Controllers are thus internal consultants to all decision-makers for questions in plan-ning, performance and accounting.
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− | The controller’s responsibility results from these tasks.
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− | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
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| == Source == | | == Source == |