12.ICV sastanak controllera Srbija Bojan Scepanović MCB
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Transcript of 12.ICV sastanak controllera Srbija Bojan Scepanović MCB
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Bojan Šćepanović
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СРБИЈА, БРЕ !
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Nemacki controlling
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t
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1.
Strateško
planiranje
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2.
Operativno
planiranje
(budžet)
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3. Prognoziranje
(forecasting)
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4. Troškovi
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5. Izveštavanje
menadžmenta
(reporting)
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13.ICV sastanak
Markus Wolf
Trikovi i izveštavanje
u Excelu sa
Hi-Chartom
17 feb 2014
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6. Controlling
projekata i
investicija
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7. Rizici
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8. Controlling
funkcija
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9. Podrška
menadžmentu
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10.
Unapređenje
organizacije,
procesa,
instrumenata i
sistema
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2.
Operativno
planiranje
(budžet)
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Budžet je...
Fiksan! Anrhj ?
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RIGIDNOST!
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FORMA, A
NE SUŠTINA
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FORMA, A
NE SUŠTINA
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STATIČNOST!
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DETALJNOST!
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TROŠKOVI !
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BEZ DIREKTNE
VEZE SA
STRATEGIJOM!
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VREME!
1 mesec
3 6
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NOVOGODIŠNJA
GROZNICA
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ISTORIJA
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Budžet je...
Fiksan! Anrhj ?
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Anrhj ?
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“Planiranje je sve, plan je ništa”. - Dwight D. Eisenhower -
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“Budžet treba zabraniti. Nikada nije trebalo da postoji”.
- Jack Welch -
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Kako reaguje običan controller na reč „proces budžetiranja“?
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Budžet je...
Fiksan! Anrhj ?
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Diktatura Anarhija
MBO Visoki ciljevi... ...i slobodni ljudi!
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B B
eyond udget
beyond = izvan,
posle, dalje,
preko...
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BEYOND BUDGETING
ROUNDTABLE
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Šta je komplikovanije?
Gde su vrednosti važnije?
Šta je efikasnije?
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Unapređenje
“Iste cifre“ – konfilkt!
• Realan
• Manje detalja
• Ambiciozan
• Relativni KPI
• Holistička evaluacija
• Dinamična, bez godišnje alokacije
• KPI targeti, kriterijumi za donošenje odluka
• Monitoring trendova
Rešavanje konflikta u budžetu
Budžet =
• Cilj
• Forecast
• Alokacija
resursa
Korak 1 Korak 2
Cilj
Forecast
Alokacija
resursa
Svrha budžeta Odvajanje
“Različite cifre“ “Kreirani događajima, a ne kalendarima“
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„Boj se ovna, boj se govna, a kad ću živeti?“
- Meša Selimović -
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20 maj 2014
Bjarte Bogsnes u Beogradu
2.ICV Kongres Controllera
Vidimo se!
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“Uradi nešto za svoju savest ne misli da si sam kreni oštro uzmi stvar u ruke zaboravi na strah.”
- Branimir Džoni Štulić -