Topic outline

  • ICV和IGC的原则主张 | Perspective of ICV and IGC

            管理控制在德语国家被看成是企业成功的关键要素之一。但是到底什么是管理控制,人们却经常不太明确。下列这份文件旨在为大家提供关于“管理控制”和“管理控制师”的最新观点, 同时表明国际管理控制师协会(Internationaler Controller Verein, ICV)国际管理控制组织(International Group of Controlling, IGC)的原则立场。| Controlling is a key success factor for companies in German-speaking countries. However, there are often uncertainties about what the essence of Controlling really is. Hence, this paper aims to provide an up-to-date view of the term “Controlling” and the role of the controller. At the same time, it defines the position of the International Controller Association (Internationaler Controller Verein, ICV) and the International Group of Controlling (IGC).

            文件论述的起始点是CA管理控制学院创始人阿尔布莱希特-戴勒对“管理控制”的理解。 在他看来, 管理控制的含义有三点 | The starting point of the paper is the understanding of “Controlling” developed by Albrecht Deyhle, the founder of CA Controller Akademie. It is characterized by three features::

    • 目标导向的控制 | target-oriented control,
    • 管控师和经理人之间的团队合作,以及 | controllers and managers acting as a team, and
    • 硬性的逻辑分析和软性的心理要素的结合 | interplay between analytics and soft factors.
            自从阿尔布莱希特-戴勒首次提出他的核心思想至今,管理控制的实践已经大面积普及开来。在这一过程中,管理控制的理念得到新的变化和发展。这些新变化特别是体现在管理控制关注的范围(已延伸到企业战略、机遇风险和可持续性目标),未来导向性(比如更加强调预警功能)以及对管控师本身角色的定义(比如更加强调主观能动性和兼负责任的使命)。 除此之外, 特别是在大型企业组织内部, 管理控制师团队(“内部管控师社团”)在企业中扮演的角色也越来越重要。| Since Albrecht Deyhle’s core ideas were first formulated, the practical application of Controlling has spread rapidly. At the same time, it has undergone change and further development. In particular, new developments have taken place in terms of scope of activities (strategy, risk, sustainability), future orientation (e.g., early warning) and the role of the controller (proactive, jointly responsible). Additionally, certainly in large companies, controllers as a group (the “controller community”) play an essential role today.

            下列文件在审视阿尔布莱希特-戴勒提出的基本理念的基础上,结合上述管理控制实践的最新发展以及相关学术领域的研讨成果,为大家提供一个关于“管理控制”的简要和最新的观点汇编。 | Thus, this paper reviews Albrecht Deyhle’s basic ideas and, in view of the aforementioned developments and scholarly debate in the field, gives a brief and up-to-date perspective on the concept of “Controlling”.