Topic outline

  • 欢迎 | Welcome


            自2019年2月起,平台网站不再专门开辟“平台简讯”栏目,请您关注相关的平台消息。原先平台简讯的“月度专题文章”已改名为”管控博客“。 今后的“管控博客” 将主要配合最新的平台活动而不定期发布。| From February 2019 on, there will be no special section for "Community Newsletter" anymore at this website. Please notice relevant news of the community. The former "Monthly Feature Article" of the community newsletter is renamed to "Controlling Blog". Future "Controlling Blog" will be published irregularly supporting latest community events.

            我们欢迎您提出改进意见,或者将自己的博客文字分享给平台其他会员, 有意者请发邮件至平台会员服务小组。谢谢您的支持!| You are welcome to provide your suggestions for improvement or to share your own blog text to the community. Please send your contribution via email to your Member Service Team. Thank you for your support!

    • 重温管理控制十大要点 | Review 10 Core Elements of Controlling

              对于许多企业老板和管理控制师们来说,2019年在忙乱中开场,就像2018年是在忙乱中结束一样。 让2019年的开场不寻常或与前几年大不相同的原因或有很多,其中最大的原因或许是弥漫着的巨大的不确定性。我们建议大家在此刻抽出几分钟时间,静下心来重温一下德语国家企业对管理控制实践和管理控制师角色的基本思想和理念。这或许可以为我们带来新的启迪。| For many business managers and controllers, the year 2019 may have started as hectic as the year 2018 has ended. What makes the start of 2019 unusual or very different from the previous years is - among many other reasons - the prevailing great uncertainty. At this moment, we recommend you to take a few minutes and calm down to revisit the basic ideas and concepts of the German-speaking countries on controlling practice and controllership. This might bring us new enlightenment.

      • 再见2018 - 你好2019 | Goodby 2018 - Welcome 2019!

                2018年即将结束。在过去的这一年来,中国管理控制在线平台(英文缩写CCOC)有很多活动和亮点。 展望新的一年2019,我们希望能够把平台做到更好,帮助企业决策者和管控师们迎接新的挑战,加强企业管控,提升企业盈利性和流动性水平。 下文由上海德谌咨询的黄震博士提供。

        The year 2018 is coming to an end. For China Controlling Online Community (CCOC), it has been a good year with many activities and highlights. Looking ahead to the coming new year 2019, we would like to provide better services to help business decision makers and controllers to cope with new challenges, enhance controlling work, and improve business profitability and liquidity.  The following text was provided by Dr. Zhen Huang from Shanghai De Chen Consulting.

      • 预测型分析 - 未来才刚刚开始 | Predictive Analytics - The Future has just begun

                科幻惊悚片“未来报告”(Minority Report)展示了美国警方设想在未来进行犯罪狩猎的方法:预测型警务,即预测犯罪。例如,首先,让软件根据过去的模式(地点,进攻时间,方式等)计算出在某个给定区域内发生入室盗窃的可能性。然后,警方可以将巡逻车集中在那些被认为有高风险的地区。预测型警务是预测型分析的一种应用。预测性分析是指基于关于未来情况将如何或者可能会如何发展的数据模型进行预测。通过预测型分析,企业也可以预测复杂的业务关系,以做出更好的决策并获得竞争优势。下文内容摘自或基于德国IT杂志ComputerWoche网页部分公开内容,由上海德谌咨询公司的黄震博士整理提供。

        The science fiction thriller "Minority Report" shows a method with which the US police wants to go on a criminal hunt in the future: Predictive Policing, the prediction of crime. Software calculates, for example, the likelihood of a burglary occurring in a given region based on past patterns (place, time of offense, manner). The police could then concentrate patrol cars in the area classified as endangered. Predictive policing is a form of predictive analytics. It is about making predictions based on data models about how a situation will or can develop in the future. Businesses, too, can predict complex business relationships to make better decisions and gain a competitive advantage. The content of the following text is based on or a summary of selected publicly available online content provided by the German IT Magazine ComputerWoche. The English and Chinese text are provided by Dr. Zhen Huang at Shanghai De Chen Consulting.

      • 成功落地绿色管控的十条建议 | Ten Theses for Successful Green Controlling

        下面的文章是Alexander Stehle 先生和Vera Stelkens女士在德国《管理控制师杂志》2018年9月和10月版发表的文章内容的概述。概述由上海德谌咨询公司的黄震博士根据自己的理解整理提供,不一定完全和正确。

        The following text is a summary of the article of Mr. Alexander Stehle and Mrs. Vera Stelkens published in the 2018 September/October issue of the Controller Magazin in German language. The summary was provided by Dr. Zhen Huang at Shanghai De Chen Consulting based on his personal understanding without claiming to be comprehensive or correct.

      • 提升中国业务的经济和生态效益 - 2018年中德管理控制论坛聚焦为可持续发展服务的管理控制 | Achieving Economic & Ecological Success in China – 2018 Sino-German Controlling Forum Focusing on Controlling for Sustainability

        本文由上海德谌咨询的黄震博士提供, 其内容基于作者及其团队同事对论坛内容的纪要和理解,或有错误或遗漏之处。| This report is provided by Dr. Zhen Huang from Shanghai De Chen Consulting, which content is based on documentation and interpretation of the author and his team colleagues without claiming to be correct or exhaustive.

      • 可持续的企业经营和管控 | Sustainable Business & Controlling

        According to common understanding in Western business community, a business is “sustainable” if it could meet the following triple “bottom lines” | 按照西方企业界的通常理解,可持续的企业经营是指企业能够满足以下三条底线要求:
        • the economic or financial bottom line  | 企业的经济或财务底线,
        • the ecological bottom line, and | 企业的生态环保底线,以及
        • the social bottom line | 企业的社会责任底线。

        This reflects a more balanced objective system of modern business management which takes into account the increasing requirements of all business stakeholders including customers, suppliers, employees, local community, government and general public. | 这反映了现代企业管理追求一个更平衡的企业经营目标体系,以便企业能够兼顾企业所有利益相关方不断增长的诉求。

        This article is provided by Shanghai De Chen Consulting which content is partly based on literature listed in the footnote | 本文由上海德谌咨询公司团队提供,部分内容基于本文注脚所列文献内容。

      • 在中国管控银行汇票:将风险转化为机遇 | Controlling Bank Acceptance in China – Turning Risks into Opportunities

                对于企业营运资金管理来说,主要任务之一是管控好公司业务应收账款(Account Receivable, AR)。在中国,AR管理中一个特殊的课题是管控银行承兑汇票(以下简称银行汇票)。下文是2018年8月1日上海嘉定“银行汇票管控”研讨会内容摘要, 由上海德谌咨询公司团队编辑提供,部分内容基于注脚所列的研讨会演示文件资料。

        For working capital management, one of the major tasks is to manage the Account Receivables (AR) of the company. In China, a special topic of AR management is management of Bank Acceptance (BA). This is the content summary of relevant presentations in the salon event “Bank Acceptance Controlling” in Jiading / Shanghai on August 1st, 2018.  The summary was made by the team of Shanghai De Chen Consulting based on presentations listed in the footnote.

      • 营运资金管理 - 皇后和国王的仆人 | Working Capital Management - Servant of Queen and King

        “如果息税前利润EBIT是皇后,现金是国王,那么营运资金管理就是他们的仆人!” 这句话非常形象地说明了营运资金管理对于改善企业盈利性和流动性的重大意义。本期专题文章由上海德谌咨询公司团队编辑提供,部分内容基于注脚所列德国管理控制师杂志上的文章资料。

        “EBIT is Queen, Cash is King, and Working Capital Management is Servant of Both!” This statement illustrates best the very importance of Working Capital Management (WCM) for profitability and liquidity of a company.  The Feature Article of this Month was provided by the team of Shanghai De Chen Consulting partly based on material taken from Controller Magazine as listed in the footnote.

      • 2018年ICV管理控制优秀奖提名项目简介 | Overview on Nominated Projects of ICV Controlling Excellence Award 2018

                由国际管理控制师协会(ICV)举办的管控师大会是欧洲最大的管理控制会议,而每年的管理控制优秀奖颁奖典礼则是大会的一大亮点。在2018年4月23至24日于德国慕尼黑举行的第43届管控师大会中,共有三位候选公司角逐这一奖项。 这三位候选人分别是: 位于德国斯图加特的博世集团动力系统解决方案(柴油系统)部门,来自奥地利林茨的Brau Union公司和位于德国柏林的补充医疗保险公共基金联合会。最终,博世集团动力系统解决方案(柴油系统)部门凭借他们“以大数据分析为基础,优化业务净营运资金”的项目,获得了此奖项。在下列链接中,您会阅读到这三位候选人递交的项目解决方案的概述,此概述由德谌咨询公司团队成员根据德国ICV提供的新闻资料整理编译。此外,您还可以下载博世集团动力系统解决方案(柴油系统)部门获奖项目的原版德语演示文件。

        In the annual Controller Congress organized by International Association of Controllers (International Controller Verein, ICV) which is the biggest controlling conference in Europe, the "ICV Controlling Excellence Award” has always been a highlight. In the 43rd session of Controller Congress which was held on April 23rd and 24th 2018 in Munich, Germany, there were three candidates competing for this honor. The three candidates were Robert Bosch GmbH Powertrain Solutions Division (Diesel Systems) from Stuttgart,Brau Union Österreich AG from Linz, and Verband der Ersatzkassen e.V. (Vdek) from Berlin. Finally, the “ICV Controlling Excellence Award 2018” went to Robert Bosch GmbH, Powertrain Solutions Division (Diesel Systems), for its solution "Big Data-Based Approach to Optimizing Net Working Capital at Bosch / Diesel Systems". In the following link, you will find the short summary of the solutions from these three candidates. The summary is based on news material provided by ICV Germany, and its Chinese translation was provided by team members of Shanghai De Chen Consulting. Besides, you will also find the presentation in German from the Award winner Robert Bosch GmbH, Powertrain Solutions Division (Diesel Systems) which provide you more detail about its project.

      • 变化中的管理控制 - 欧洲最大的管控师大会2018年4月23日至24日在德国慕尼黑圆满落幕 | Controlling on the Move - the Biggest Controlling Conference in Europe successfully held in Munich, Germany on April 23rd-24th 2018

                技术的进步永远不会终止,并且不断地给我们带来惊喜。如今,数字化对所有的工作领域都将产生重大影响,同样也将改变着我们的生活和工作方式。在此背景下,欧洲最大的管理控制大会 – 由国际管理控制师协会(简称ICV)举办的第43届管控师大会 – 于2018年4月23日至24日在德国慕尼黑举行,此次大会吸引了577名与会者的到来. 下文由德谌咨询公司团队成员根据德国ICV提供资料整理编译。

        The technological advance will never cease to surprise us and nowadays, digitization has a considerable impact in all working areas changing by the same way our lives. It is in this context that was held on 23rd and 24th April 2018 in Munich, Germany, the 43rd edition of Controller Congress which is the biggest controlling conference in Europe organized by The International Controller Association ICV with 577 participants this year.

        The following summary report is based on news material provided by ICV Germany. Its Chinese translation was made by team members of Shanghai De Chen Consulting.

      • 聚焦德国的女性管理控制师 | Female Controllers in Germany

                俗话说,女性能撑起半边天,越来越多的现代女性投身职场,追求事业上的成功。那么在德国的管理控制领域,有多少女性管理控制师活跃在职场上?管控师的男女比例如何?女性管理控制师主要集中在多大规模的企业中?哪些行当的女性管控师较多呢?对此,WHU Otto Beisheim商学院下属的管理会计和控制研究所的Utz Schäffer教授,Jürgen Weber教授和Stefan Grunwald-Delitz先生借助德国联邦劳动局发布的关于德国2016年劳动力市场的调研数据,对上述问题进行了深入研究。研究报告刊登在了德国"Controller Magazin"杂志2018年3/4月第二期刊上。下文是原文的部分结论概要,由德谌咨询王珏整理编译。

        Nowadays, more and more women are devoting themselves to the professional life and chasing the success in career. Now come the questions: how many female controllers are there in Germany? How about the proportion of male and female controllers? Does company size affect the number of female controllers in a company? Which business sectors have more female controllers? Prof. Dr. Utz Schäffer, Prof. Dr.. Dr. h. c. Jürgen Weber and Mr. Stefan Grunwald-Delitz from the Institute of Management Accounting & Control (IMC) of WHU Otto Beisheim School of Business conducted a detailed research to these topics which are based on the data provided by Bundesagentur für Arbeit. The data refer to the general labor situation in 2016 in Germany. The research from the three gentlemen above was published in 2018 March/April 2nd issue of German "Controlling Magazin" The following link is the abstract of the research edited by Chris Wang from De Chen Consulting.

      • 德国管理控制师群体的规模及其增长 | Trend of the Number of Controllers in Germany

                在德国的企业中,管理控制是内部管理流程中不可或缺的有机组成部分。那么近年来德国管理控制师的人数呈怎样的趋势发展?面对数字化,办公流程化的压力,管控师的岗位是否会面临冲击?对此,WHU Otto Beisheim商学院下属的管理会计和控制研究所的Stefan Grunwald-Delitz先生,Utz Schäffer教授和Jürgen Weber教授对德国管控师未来的需求及发展趋势做了深入的研究。研究报告以德国联邦劳动局针对2013年至2016年期间,德国劳动力情况的调研数据为基础,刊登在了德国"Controller Magazin"杂志2018年1/2月第一期刊上。下文是原文的部分结论概要,由德谌咨询王珏整理编译。

        Controlling is an indispensable, integral part of the management process in German companies. How about the development of the number of controllers in recent years in Germany? Under the enormous pressure of digitization and robotics process automation, will controllers be confronted with crisis? Mr. Stefan Grunwald-Delitz, Prof. Dr. Utz Schäffer and Prof. Dr.. Dr. h. c. Jürgen Weber from The Institute of Management Accounting & Control (IMC) of WHU Otto Beisheim School of Business conducted a detailed research to this topic which is based on the data provided by Bundesagentur für Arbeit. The data refer to the general labor situation from 2013 to 2016 in Germany. The research from the three gentlemen above was published in 2018 January/February 1st issue of German "Controlling Magazin" The following link is the abstract of the research edited by Chris Wang from De Chen Consulting.

      • 德国足球俱乐部中的管理控制 | Controlling in German Succer Clubs

                众所周知,德国是世界足球强国,历史上出现过许多杰出的德国天才球员,德甲联赛也是欧洲五大联赛之一。那么德国的足球俱乐部中是否也设有管理控制职能部门呢?他们的报告有哪些内容,以怎样的周期呈现?又是用哪些IT工具来做管理控制的呢?对此,德国德勤的Dirk Mazurkiewicz教授,Alexander Jahnke先生及Jan Kremer先生在2012年8月至10月期间对17家德国足球俱乐部(11家来自德甲 + 6家来自德乙)做了调研,调研报告刊登在了德国"Controller Magazin"杂志2014年7/8月第四期刊上。下文是部分调研结果及结论概要,由德谌咨询王珏整理编译。

                As we all known, German national soccer team is one of the best teams in the world and has many outstanding talented soccer players. Bundesliga is also one of the famous soccer leagues in Europe. Now comes the question: do German soccer clubs also have controlling function in their organization? What is the content of their reporting? How frequently do they report? And which IT system do they use for controlling? In the periode from August to October 2012, Prof. Dr. Dirk Mazurkiewicz, Mr. Alexander Jahnke and Mr. Jan Kremer from Deloitte Germany surveyed 17 German soccer clubs. 11 clubs played in 1st Bundesliga, and 6 were from 2nd Bundesliga. The following link is the abstract of the survey result edited by Chris Wang from De Chen Consulting.