Topic outline

  • 管理控制师的使命 | Controller's Mission

            下列文稿是由国际管理控制师协会国际管理控制组织联合出版的关于“管理控制师使命”观点的最新版本 | The following text is the latest version of Controller's Mission Statement published by International Association of Controllers (in German: Internationaler Controller Verein ICV) and International Group of Controlling (IGC):

            “作为管理层的合作伙伴,管理控制师为组织业绩的持续增长做出重要贡献 | As partners of management,controllers make a significant contribution to the sustainable success of the organization.

            管理控制师 | Controllers:

    1. 设计并维护组织内部确定目标、制定计划和调控偏差这样的管理流程,使得每个决策者都能够以目标为导向而行动。| design and accompany the management process of defining goals, planning and management control so that every decision maker can act in accordance with agreed objectives.
    2. 让组织有意识地探讨未来,以便能够把握机遇和管理风险 | ensure the conscious preoccupation with the future and thus make it possible to take advantage of opportunities and manage risks.
    3. 把组织内部所有参与者的目标和计划整合为一个和谐的整体 | integrate an organization‘s goals and plans into a cohesive whole.
    4. 开发和维护管理控制所需系统,确保数据质量以便提供决策所需重要信息 | develop and maintain all management control systems. They ensure the quality of data and provide decision-relevant information.
    5. 作为企业的“经济良心”,有义务服务于组织的整体利益 | are the economic conscience and thus committed to the good of an organization as a whole.“