Читать книгу The Controlling Concept - Horváth & Partners Management Consultants - Страница 6

How does a company align itself with its objectives and ensure success in the long term? All companies have to face these challenges all the time. The challenges have become even greater given the increasing level of volatility and global uncertainty in recent years. The task for management is to direct the company and to adapt to changes in the corporate environment by way of suitable corporate strategies, structures and processes. Controlling primarily supports management in this task by providing suitable controlling information and processes.

But how is an effective controlling system structured?

By using a wide range of successful consultancy projects regarding the structure and improvement of controlling systems as the basis, Horváth & Partners has developed the “House of Controlling” (see Fig. 1). This covers the central components of an effective controlling system and has proven itself in practice time and time again.

This book provides a detailed description of the components of the “House of Controlling”, illustrating the key findings in a manner that is easy to understand for readers. In addition, specific structural principles for managers and controllers as well as practical examples enable implementation in small- and medium-sized enterprises as well, thus contributing to the distribution of effective controlling systems in all sectors and through companies of all sizes.

This book is specifically designed for practitioners who have experience in dealing with managerial issues, but who require structural know-how for the purpose of a modern controlling system.

The book therefore has the following objectives in mind:

•Readers should become familiar with and understand the central components and design features of an effective controlling system (“House of Controlling”).

•Readers should learn how to deal with the various terms, tasks and tools involved in controlling.

•After having read this book, readers should know how an effective controlling system is structured and which design features need to be observed in particular. They should therefore be able to adapt the knowledge they have obtained to the special characteristics of a company.

This will generally involve replicating the latest practical and scientific findings on controlling and illustrating numerous examples from corporate practice. The general practice-oriented controlling system is always at the forefront of this. This does not involve a detailed scientific approach unlike individual controlling problems.

The structure of the book is aligned with the components of the “House of Controlling” by Horváth & Partners:

To begin with, Chapter 1 clarifies the term “controlling”, general controlling tasks and an understanding of the role and skills of the controller. This provides the basis for illustrating the components and design features of an effective controlling system in the subsequent chapters.

Fig. 1:Structure of the book based on the “House of Controlling” by Horváth & Partners

Chapters 2 to 7 describe the individual components of an effective controlling system. All chapters are structured identically to each other. The objectives of the chapter are indicated in the first section. The second section in each chapter illustrates the need to take the component into account as part of an effective controlling system. The third section describes the central design features and the special characteristics to be noted. The fourth section makes use of a practical example to illustrate and supplement the knowledge blocks developed. Each chapter is concluded by way of a summary of the most important findings in the form of structural checklists for managers and controllers. These checklists are based on diverse consultancy experience with regard to the structure and improvement of controlling systems in practical situations.

Chapters 8 and 9 describe the legal, information-related and organisational framework of a controlling system.

Chapter 10 offers a concluding outlook on current and future developments for controlling and controllers.

Overall, the new edition of these proven guidelines aims to provide an illustration of the “state-of-the-art” controlling technique.