Оглавление
Horváth & Partners Management Consultants. The Controlling Concept
Preface
Objectives and structure of the book
Contents
Introductory Remarks
Further reading
1.1Chapter objectives
1.2Introduction
1.3Tasks of Controlling
1.4Role and job description of the controller
1.5The “House of Controlling” – Building blocks of an effective controlling system
1.6The “House of Controlling” and its context factors
1.7What comes next
1.8Design checklist for managers and controllers
Further reading
2.1Chapter objectives
2.2Introduction
2.3The design for effective Management Accounting
2.3.1Cost and profit accounting
2.3.1.1Full costing systems
2.3.1.2Direct costing systems
2.3.1.3Activity-based costing
2.3.1.4Income statement
2.3.1.5Target costing
2.3.2Investment appraisal
2.3.3Investment appraisal methods
2.3.4Investment appraisal system
2.4The configuration of effective financial accounting
2.5Practical example1. 2.5.1The Fischer corporate group
2.5.2Project: Reconfiguring cost and profit accounting and financial reporting
2.5.3Lessons learned
2.6Configurations checklist for managers and controllers
Further reading
3.1Chapter objectives
3.2Introduction
3.3Creating an effective strategic plan
3.3.1Strategy process
3.3.2Selected strategic analysis instruments
3.3.3Selected strategy development instruments
3.3.4Strategy evaluation/selection with the instruments of value-based management
3.3.4.1Discounted cash flow method (DCF)
3.3.4.2Economic Value Added method (EVA®)
3.3.5Strategy description and communication with strategy maps and the Balanced Scorecard
3.3.6Strategy anchoring and strategy controlling
3.4Practical example. 3.4.1Prints GmbH3
3.4.2Project: Development of a Balanced Scorecard
3.4.3Lessons learned
3.5Organisational checklist for managers and controllers
Further reading
4.1Chapter objectives
4.2Introduction
4.3Designing effective operative planning
4.4Designing an effective budget
4.4.1Budget system
4.4.2Budgeting process
4.4.3Budgeting bodies
4.5Designing an effective forecast
4.5.1Traditional forecast
4.5.2Rolling forecast
4.6Practical example. 4.6.1Safety Ltd
4.6.2Project: Developing a new forecasting process
4.6.3Lessons learned
4.7Organisational checklist for managers and controllers
Further reading
5.1Chapter objectives
5.2Introduction
5.3Designing effective Financial Management and Financial Controlling
5.3.1Financial Management
5.3.2Financial Controlling. 5.3.2.1Tasks of Financial Controlling
5.3.2.2Financial Controlling tools
5.4Practical example. 5.4.1Media AG
5.4.2Project: Optimising liquidity planning
5.4.3Lessons learned
5.5Design checklist for managers and controllers
Further reading
6.1Chapter objectives
6.2Introduction
6.3Setting up effective management reporting
6.3.1Basis: Effective analysis of need for information
6.3.2Defining effective key figures. 6.3.2.1Function and categories of key figures
6.3.2.2Key figures systems
6.3.2.3The measurement parameter system of a Balanced Scorecard
6.3.3Designing effective reporting
6.3.4Current trends in management reporting
6.4Practical example. 6.4.1Handels GmbH
6.4.2Project: Development of a key figures system with standardised reports
6.4.3Lessons learned
6.5Design checklist for managers and controllers
Further reading
7.1Chapter objectives
7.2Introduction
7.2.1Using IT in operations
7.2.2Standard software selection process
7.3Designing effective IT support for Controlling
7.3.1Principles of IT Support
7.3.2IT Support for Planning, Control and Data Analysis
7.3.3Automation of Controlling Processes
7.4Practical example. 7.4.1Industrielle Dienstleistungen GmbH and Anlagenbau AG
7.4.2Project: Linking the Chart of Accounts and Cost Centre Plan
7.4.3Lessons learned
7.5Design checklist for managers and controllers
Further reading
8.1Chapter objectives
8.2Introduction
8.3Design of an effective Controlling organisation. 8.3.1Factors influencing the Controlling organisation
8.3.2Embedding Controlling into the company
8.3.3Controlling’s tasks
8.3.3.1Process-orientated Controlling organisation
8.3.3.2Controlling Shared Service Centre
8.3.3.3Specialist Controlling tasks
8.3.4Structure of the Controlling division
8.3.5Controlling resources
8.4Practical example. 8.4.1Travel SE
8.4.2Project: Development of a CFO organisation across different locations
8.4.3Lessons learned
8.5Organisational checklist for managers and controllers
Further reading
9.1Chapter objectives
9.2Introduction
9.3Designing an effective monitoring system
9.3.1Internal control system. 9.3.1.1Internal control system function
9.3.1.2The COSO concept
9.3.2Internal audit. 9.3.2.1Internal audit function
9.3.2.2Internal audit method
9.3.3Risk management. 9.3.3.1Role of risk management
9.3.3.2Risk analysis
9.3.3.3Risk planning and control
9.3.3.4Risk monitoring and documentation
9.4Practical example. 9.4.1Medizintechnik AG
9.4.2Project: Setting up systematic risk management
9.4.3Lessons learned
9.5Organisational checklist for managers and controllers
Further reading
List of authors
List of Abbreviations
Bibliography
Index
