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Beitrag aus ProFirma Professional

Vom Controller zum CFO: Der Weg an die Spitze / 1 Controlling heute
Schon seit längerer Zeit hält die Diskussion an um die Fragen: "Was wird aus den Controllern?" oder "Benötigt man das Controlling noch?"
Daneben stehen Aussagen wie "Die Number-Cruncher werden durch die Management Accountants ersetzt" oder die Aufforderung von Prof.
Weber, WHU Koblenz, zum Rollenwandel des Controllers: "Vom
Bremser zum Innovator". Aus den Fragen lässt sich bereits ersehen, wie kontrovers die Diskussion geführt wird.
Wenn wir uns die letzten Jahre anschauen, stellen wir fest, dass mehrere "Stürme" über die Controlling-Landschaft hinweggefegt sind. Dazu zählen z. B.:
Globalisierung der Märkte,
IFRS/US-GAAP, verbunden mit der Notwendigkeit der Einführung des
Umsatzkostenverfahrens,
Sarbanes-Oxley Act,
Ausbau des Risk Management,
Corporate Governance,
Einstampfen der langfristigen Strategien und Umschwenken auf Businesspläne mit konkreten strategischen und operativen Inhalten, wertorientierte Unternehmensführung,
Wissensbilanzen und zunehmende Bedeutung der Intangible Assets,
Beyond Budgeting, verbunden mit der Entrümpelung der Prozesse, kontinuierliche Verbesserungsprozesse (KVP),
Immer mehr neue Produkte bei deutlich verkürzten Produktlebenszyklen,
Entwicklung der Märkte vom Hersteller- zum Käufermarkt und damit verbunden die
Notwendigkeit, die Profit-Marge pro Kunden (Kundenwertbeitrag) zu kennen, steigende Bedeutung des Working Capital Management im Rahmen eines Asset
Management,
Balanced Scorecard und Operationalisierung der Strategien, stark gestiegene Anforderungen an das interne und externe Reporting, speziell gegenüber Investoren, Aufsichtsrat und den Banken (Basel II) und weiteren
Stakeholdern,
Beschleunigung des "Time-to-market" und der Controlling-Informationen an das
Management,
Prozessorientierung und Dezentralisierung der Unternehmen, was sich in den
Anforderungen zur Segmentrechnung sowie in den Regionen- und Centerrechnungen widerspiegelt, steigende Bedeutung des Self-Controlling, interne und externe Benchmarkanalysen als Impuls für weitere Verbesserungen.
Unruhe auf beiden Seiten

Man spürt in den Unternehmen das Murren der Manager über die Arbeit der Controller. Die
Controller sind nicht im operativen Geschäft verankert und verfügen auch nicht über die kompletten Marktinformationen – daher können sie diese auch nicht oder nur verspätet verarbeiten. Die Controller sind beunruhigt, ob sie den Anforderungen der Manager entsprechen, konzeptionelle Vordenker in der Strategieführung, in den Innovations-, den
Kunden- und Marktprozessen sowie den Produktionsprozessen zu sein.
Die Anforderungen der Manager wurden ausgelöst durch den Einsatz der integrierten ITSysteme und der sich anschließenden Optimierung der Geschäftsprozesse, verbunden mit der
Verschlankung der Organisation.
Sie sehen nur einen Ausschnitt aus dem Produkt ProFirma Professional. Wir bieten Ihnen die Möglichkeit ProFirma Professional 30 Minuten lang live auszuprobieren - sofort, ohne
Registrierung und mit Zugriff auf fast alle Funktionen.

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