InternationalController AssociationMain Office P.O.Box 1168D-82116 GautingLeutstettener Straße 2D-82131 GautingPhone +49 - (0)89 - 89 31 34-20Fax +49 - (0)89 - 89 31 34-31verein@controllerverein.de

www.controllerverein.com

2012

_07/

GB

/ 2

International Controller Association

Controlling – Creating future

2012

_07/

GB

/ 2

International Controller Association

The originalThe International Controller Association was founded by graduates of the Controller Academy in Gauting/Munich in 1975 as the first of its kind. With its honorary president, Dr. Dr. h. c. Albrecht Deyhle, the association has made a lasting impression on the controlling scene in German-speaking regions and set standards. In the meantime, the ICV numbers over 6,000 members in Germany, Austria, Switzerland, Poland and over 10 other countries in Central and Eastern Europe. Today, the International Controller Association is the international address for controlling expertise.

Community und leading practice The ICV is a non-profit organisation, dedicated solely to serving its members. The main priority is an exchange of ideas, communication between members and a focus on future-based trends. The ICV brings together controllers, CFOs, managers and academics. It combines practical experience and the latest research findings and processes this knowledge for implementation in the field.

Sustainability, practical experience, orientationThe guiding principle of our controlling philosophy is economically sustain-able success. Under this perspective we give our members a point of reference in the flood of new controlling currents. At the same time weaddress the main developments in daily business management and provide practical tools based on our findings. The ICV thus contributes to the perso-nal success of its members and the sustainable value enhancement of companies.

Good controlling generates transparency

“In perturbed market situations like the present one, good controlling makes it easier for management to identify potential profits, take sharper decisions and act more swiftly. Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alike benefit from the services offered by the ICV. The association’s strong growth over recent years is proof of its dynamism and the benefits we offer our members. We support them in their work and personal development with practical know-how and an opportunity to exchange experiences. Membership of the ICV was also a key element in my own career progression from controller to CEO. Thanks to the opportunity for exchanging ideas with 6,000 members in seventeen countries, my work at Hansgrohe SE is given impor-tant, wide-ranging impetuses. The ICV has not only provided me with valuable know-how and important contacts, though, but also the opportunity to forge new friendships. I warmly invite you to join the association community and look forward to getting to know you”.

Siegfried GänßlenPresident of the International Controller Association

4

The Controller Congress: The leading professional congress dedicated to controlling in Europe

Dr. Ernst F. schröDEr, gEnEral partnEr oF Dr. august oEtkEr kg, IcV mEmbEr sIncE 1979 “Our controlling system is part of our success. Our membership in the ICV provides us with valuable impetuses for developing our controlling system.”

International Controller Association

5

Expertise, initiative and international community

The centrepiece of the association’s efforts are the working groups. Over 60 regional or sector-related working groups meet regularly several times a year and serve as a com-munication forum for our members. In another 10 specialist groups, leading experts, consultants and academics develop new, practically focused controlling solutions for current issues. The dream factory under the responsibility of Prof. Horváth leads the way, focusing on the challenges of the future and developing the “dream machines” of controlling.

In its annual controller congress the ICV organises the largest professional congress dedicated to controlling in Central Europe. It is the controlling event of the year, its attendance list reading like the who’s who of the international controlling community. Annual regional conferences and other sector-specific controlling conferences dealing with current controlling developments are also held.

ICV publications offer controlling know-how for practical application. With a circu-lation of over 10,000 copies, the monthly “Controller Magazine” is the most widely spread magazine about controlling. The “Controller Statements” provide detailed guide-lines for controlling work. White papers keep abreast of current discussion on the latest developments. The ICV is represented in internet under www.controllerverein.com with a detailed range of offerings. The “Controller’s eNews”, which can be freely subscribed to, provides a regular source of information.

Once a year, the ICV awards its Controller Prize worth 5,000 Euro for an “exemplary controlling solution” and also a Controller Newcomer Prize.

Member benefits

z Promotion of personal professional qualifications

z Communication with other controllers and management executives at national and international level

z Insight into future-focused trends and developments in controlling

6

Specialist groups – “Building Solutions”

The formation of specialist groups has been a strategic focus of the ICV now for some years and, in time, has become a flagship of our controlling expertise. Teams of leading experts, consultants and academics combine the latest research findings with practical experience. Their aim is to develop new, practical controlling solutions for current challenges from which our members can draw the benefit. We consciously distinguish between short-lived management methods and genuine challenges in real life situations. One of many examples is the first feasible bridge between contribution accounting and IFRS reporting by segment that was co-developed by controllers, accountants, professors and consultants. There are currently ten working parties on the following subjects:

proFEssor Dr. ronalD glEIch, EuropEan busInEss school, WIEsbaDEn/oEstrIch-WInkEl, IcV mEmbEr sIncE 2006“Even for me, as a professor, working in the expert group has meanwhile become an important source of know-how. It gives me the opportunity to actively shape the latest trends and develop practical solutions.”

z Business intelligencez Controlling and IFRSz Controlling and innovationz Controlling and qualityz Controlling and risk managementz Communication controllingz Green controllingz Modern budgetingz Project controllingz Working capital management

6,000 members across Europe – that adds up to broad-based specialist know-how

Internationalisation

Controlling as we know it in German-speaking regions, was definitively influenced by Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed at rooting this controlling philosophy in our neighbouring countries.

The International Controller Association is meanwhile represented in seventeen European countries. We offer the opportunity to exchange ideas both within these countries and across borders. The ICV translates its most important publications for controllers in these countries into English or, in some cases the relevant national language. In doing so, we support international groups with their expansion into Europe and the development of local controlling expertise this entails.

Thanks to our members in those countries we can draw on an excellent network of specialists who are familiar with general local economic and intercultural conditions. We can establish contacts locally which can also be used in recruitment assignments.

Countries in which the ICV is represented by working groups:

z Austriaz Bosnia and Herzegovinaz Bulgariaz Croatiaz Estoniaz Germanyz Great Britainz Hungaryz Italyz Lithuaniaz Polandz Romaniaz Russia (Kaliningrad area)z Serbiaz Sloveniaz Spainz Switzerland

7

Member benefits

z Access to controller know-how at international level

z Contacts to controllers and CFOs in Europe

z Working group meetings as practically focused, free further education

z Co-authorship of future-focused controlling concepts and tools

Dr. aDrIanna lEWanDoWska, busInEss DIscoVEry, IcV mEmbEr sIncE 2005

“Marketing and corporate management don’t recognise any borders. And neither, in the first place, should controlling work and its tools.”

8

Organisation

The ICV is a registered, non-profit association subject to German law, the head office is located in Gauting near Munich. Member administration is conducted from here, staff are available to answer all manner of queries. Besides the annual general meeting, the association body consists of a board of seven, of which the managing director is also a member.

A board of 11 trustees advises the management on important matters. The trustees are successful figures from the world of business and academia.

The around 70 working and expert groups are headed by working party leaders, dele-gates are responsible for coordination between regional working parties. Important topic areas for the association such as PR work or events are taken care of by committees and their directors. All functions in the ICV, with the exception of the head office, are performed on an honorary basis.

Membership

All natural persons are eligible for personal membership. Membership entails a right to vote at the annual general meeting and access to the services offered by the ICV. Special terms apply for students and retired persons. Company memberships are also available. Associated memberships can also be acquired in which all controllers in a company or institution can jointly take out a membership in the ICV.

Member benefits

z Free “Controller Magazine” and “Controller Statements” publications

z Extended user rights and down-load options on the ICV website www.controllerverein.com

z Membership of the controlling community

z The opportunity to establish new contacts at all company levels

proF. Dr. Dr. h.c. JürgEn WEbEr, chaIrman oF thE boarD oF trustEEs, IcV, DIrEctor oF thE Imc, Whu – otto bEIshEIm school oF managEmEnt, mEmbEr sIncE 2007“Membership in the Controller Association means a lot more than being part of a community: It demonstrates and creates opportunities for turning a controller career into a corporate career.”

9

Controlling is team work

“Setting and pursuing goals is the inherent mission of managers. Controlling is there-fore the duty of every manager. Controllers don’t do the controlling, rather they support managers in the management process of goal setting, planning and control. The idea of managers that they have nothing to do with controlling and that they can delegate it to controllers is still prevalent in the minds of many managers today, even after the Controller Academy’s 40 years existence.

Good controlling means team work combining a cross-section of management and controller activities. If the manager controls the company, then the controller, as a partner to management, is responsible for operational transparency and rationality in the management process. Controllers and managers alike thus benefit from the ICV’s bundled controlling expertise.”

Dr. Dr. h.c. Albrecht Deyhle

Manager

responsible for

results,

finance,

processes

and strategy

Controller

responsible for

results,

finance,

processes

and strategy

transparency

Controlling

The pioneer of controlling: Dr. Dr. h. c. Albrecht Deyhle, founder and honorary president of the ICV

10

Philosophy of the ICV

We consider controlling to be a target-focused control process that can only develop its full potential when controllers and managers work together. Economic sustain-ability is our guiding principle.

The goal of controlling is therefore the company’s enduring value enhancement and not short-term profit maximisation. What counts is to find the right balance between development and preservation of success potential and ongoing profit-making. We take a holistic view of controlling. We don’t just see the costs, but first and fore-most, the market as well. We believe that planning as a conscious approach to the future can enable companies to identify opportunities, create competitive edges and react flexibly to market changes. Action rather than a fashionable grouping of figures takes precedence here.

This attitude turns the controller into a “positive troublemaker”, a progressive thinker and, in this role, a partner to management. Controllers reveal development and improvement possibilities, adopt an independent attitude and assume co-res-ponsibility for the company’s success. They are not satisfied with drawing up the figures but focus to an equal degree on their deployment. Controllers see the people behind the figures. They act apolitically for they are committed to the good of the company and not particular interests. Controllers are the business conscience of the company. They display strength of character and assume the role of “spoil sport” in a positive manner.

Member benefits

z Using the synergies of an international business controlling community

z Actively shaping one’s own career progression

z Approaching daily controlling work from all corporate angles

proF. Dr. hEImo losbIchlEr, chaIrman, IntErnatIonal group oF cont-rollIng Igc anD VIcE chaIrman IcV, IcV mEmbEr sIncE 1996 "We believe that German speaking controlling presenting the controller as a strong business partner and directing the focus towards lasting economical success will outclass every other approach in the long run. Considering internationally competing controlling systems, IGC did already set remarkable standards by establishing a general Controller Mission Statement, a Controller Dictionary, the Con- trolling-DIN SPEC, a seal of approval for trainings and the Controlling Process Model, in order to establish our philosophy in controlling on an international level."

Economic sustainability, i.e. sustainable financial corporate success is our guiding principle

11

ICV and IGC

Given an ever more densely networked business world, the value of an internationally acknowledged professional profile with standard controlling tools cannot be overesti-mated – in particular from a corporate point of view. This is why the ICV is the founder member of the IGC, the International Group of Controlling, and also furnishes its chairman.

The IGC is a cooperation of international institutions active in the controlling field, with the aim of creating a jointly advocated interpretation of controlling in terms of professional profile, terminology and training. One key result of cooperation within the IGC up to the present is the Controller Guideline, which is also intended as a reference for ICV members.

Controller guideline

controllers shape and support the management process of goal setting, planning and controlling and thus bear co-responsibility for achieving targets.

z They ensure strategy, results, financial process transparency and thus help improve economic efficiency.

z They coordinate sub-goals and plans and organise cross-company future-focused reporting.

z They present and shape the management process of goal setting, planning and controlling so that decision-makers can take targeted action.

z They also supply the necessary operational data and information for this purpose.

z They shape and maintain controlling systems.

IGC – International Group of Controlling – Controller Guidelinewww.igc-controlling.com

12

Mag. Alfred Düsingvoestalpine Stahl GmbH alfred.duesing@voestalpine.com

Dr. Richard LutzDB Mobility Logistics AG richard.lutz@bahn.de

Dipl.-Wirtsch.-Ing. Ragnar NilssonCIO CONSULTS ragnar.nilsson@t-online.de

Hillert OnnenBLG Logistics Group AG & Co. KG aviohl@blg.de

Prof. Dr. Utz SchäfferWHU – Otto Beisheim School of Management utz.schaeffer@whu.edu

Dr. Ernst F. Schröder Dr. August Oetker KG ernst.schroeder@oetker.de

Dr. rer. pol. h.c. Frank-J. WeiseBundesagentur für Arbeit frank-juergen.weise@arbeitsagentur.de

DelegatesDelegate for North GermanyLothar KuhlsWEGe Managementberatung GmbH lothar.kuhls@wege-hamburg.de

Delegate for West GermanyMartin HerrmannICC Interims-Controlling-Consulting ak-west3@herrmann-controlling.de

Delegate for East GermanyDieter Meyericv@diemeyer.de

Delegate for South Germany Rainer Linseconfidence consult GmbH rainer.linse@confidence.de

ChairmenSiegfried Gänßlen, Dipl. Betriebswirt (VWA) Chairman Hansgrohe SE siegfried.gaensslen@hansgrohe.com

Prof. Dr. Heimo Losbichler Deputy ChairmanFachhochschule Steyr heimo.losbichler@fh-steyr.at

Marcus H. Haegi-LargoMAS in Corporate Financeaccoprax ag marcus.haegi@accoprax.ch

Dr. Adrianna LewandowskaBusiness Discovery adrianna.lewandowska@icv.pl

Dr. Walter Schmidtask – Dr. Walter Schmidt walter@ask-schmidt.de

Karl-Heinz Steinke Deutsche Lufthansa AG karl-heinz.steinke@dlh.de

RA Conrad Günther Managing directorInternationaler Controller Verein eV c.guenther@controllerverein.de

Board of trusteesProf. Dr. Dr. h.c. Jürgen Weber ChairmanWHU – Otto Beisheim School of Management jweber@whu.edu

Dipl.-Kfm. Dr. Dr. h.c. Albrecht Deyhle Deputy Chairman of the board of trustees Honarary president of the ICVdeyhle@t-online.de

Dipl.-Kfm. Dr. Wolfgang Berger-Vogelwolfgang@berger-vogel.at

Prof. Dr. Christoph BinderESB Reutlingen Business School christoph.binder@reutlingen- university.de

Contact persons and organisation

13

Delegate for Austria Prof. Dr. Albert MayrFachhochschule Steyralbert.mayr@fh-steyr.at

Delegate for Switzerland Siegfried Hampl S. Hampl & Partner s.hampl@cmssh.ch

Delegate for Poland Andrzej DerkowskiDoradztwo Ekonomiczno Finansowe Anfinandrzej.derkowski@icv.pl

Delegate for South East Europe Dragica Erčulj dragica.erculj@crmt.com

Delegate for the BalticAiste Lörgen icv_lietuva@yahoo.de

Committee chairmenDream Factory Prof. Dr. Péter Horváthphorvath@ipri-institute.com

PR Dr. Herwig R. Friedagconsult@friedag.com

PR executiveHans-Peter SanderEastWestCom presse@controllerverein.com

Web editorBrigitte Dienstl-Arneggerinfo@dietexterin.com

AuditorManfred Grotheer icv@grotheer.de

Working groups

Controlling and innovation Prof. (FH) Bernd KirschnerManagement Center Innsbruck Int. Fachhochschulgesellschaft mbH bernd.kirschner@mci.edu

Controlling and quality Rainer Vieregger.vieregge@4egge4you.de

Controlling and risk management Prof. Dr. Rainer Kalwaitrainer@kalwait.com

Green controllingKarl-Heinz Steinkekarl-heinz.steinke@dlh.de

Communication controlling Dr. Reimer StobbeMünchener Rückversicherungs AG rstobbe@munichre.com

Modern budgeting(currently inactive) Univ.-Prof. Dr. Ronald GleichEuropean Business Schoolronald.gleich@ebs.de

Project controlling Dr. Dietmar LangeICCON International Consulting Cooperation GmbH projektcontrolling@controllerverein.de

Working capital management Dr. Hendrik Vaterhendrik.vater@dhl.com

Sector working groupsAssuranceClaus HöppnerAMB Generali Services GmbHclaus.hoeppner@generali.de

Banks Axel Kodlinaxel.kodlin@spksh.de

Conrolling for transport and logisticsDr. Christian Schneiderchristian-cs.schneider@t-online.de

Healthcare for Germany Ines Manegoldines.manegold@gmx.de

Healthcare for Switzerland René Heulewpo consulting GmbHrene.heule@wpoconsulting.ch

Healthcare for Austria Mag. DDr. Dietmar RanftlerKABEG-Managementoffice@ranftler.co.at

Energy + water supply Ulrich Dorprigterulrich.dorprigter@t-online.de

Specialist groupsBusiness intelligence Prof. Dr. Andreas SeufertFachhochschule Ludwigshafen am Rhein andreas.seufert@i-bi.de

Controlling and IFRS Andreas KrimpmannKrimpmann MBA - CPA icv@krimpmann.com

14

Working groups

Working groups in GermanyNorth IMatthias Wolfskeilmwolfskeil@quanto-gmbh.de

North IIStephan JockelCrane Payment Solutions GmbHstjockel@craneps.com

North IIIJoachim JägerHeinrich J. Kesseböhmer KGj.jaeger@kesseboehmer.de

Mecklenburg VorpommernDr. Antje Kreyantjekrey@googlemail.com

Berlin IDr. Jürgen ZeplinDr. Zeplin Controlling & Personal Managementberatung GmbH info@drzeplin.de

Berlin-BrandenburgBärbel KuhnALBA Group plc & Co. KGicv-bbg.kuhn@web.de

Weser-HarzWolfgang Schneiderschneider.gifhorn@gmx.de

SaxonyDr. Katja GlaserBerufsakademie Sachsenkatja.glaser@ba-leipzig.de

ThuringiaThomas Grossicv@gross.or.at

FranconiaKlaus-Jürgen Scheuerklaus-juergen.scheuer@quins.de

West IDieter Wäscherdieter.waescher@t-online.de West IIBernd Vossb.voss@voss-federn.de

West IIIMartin Herrmannak-west3@herrmann-controlling.de

WestfalenChristiane Strathauschr.strathaus@googlemail.com

Aix-la-Chapelle-Liège-MaastrichtRainer Vieregger.vieregge@4egge4you.de

Rhine-MainAnja I. Gondolfgondolf_ak-rhein-main@gmx.de

Rhine-Mosel-SaarWilfried Schneidericv-ak-rms@co-and-bi.com

Rhine-NeckarMatthias von Daackematthias.vondaacke@blanco.de

StuttgartDr. Olaf Leistertolaf.leistert@uos.de

Heilbronn-KünzelsauRainer Linseconfidence consult GmbH rainer.linse@confidence.de

UlmErwin OhnmachtWanzl Metallwarenfabrik GmbHerwin.ohnmacht@wanzl.de SouthwestUdo KrausHansgrohe SE udo.kraus@hansgrohe.com

South IProf. Dr. Uwe Seidel uwe.seidel@seidelmc.com

Lake Constance/AllgäuDr. Friedhelm Großmann4Value Management Consulting GmbHfg@4value-konstanz.de

Southern BavariaKlemens Küstnerk.kuestner@t-online.de

Eastern BavariaWalter MeissnerIBB-Management Beratung & Trainingibbwmeg@t-online.de

Working groups in AustriaAustria I/Vienna SouthWalter KurfürstLKW-Walterkurfuerst@lkw-walter.com

Dr. Georg Zihrzihr@wu-wien.ac.at

Austria IIProf. Dr. Martin TschandlFH JOANNEUMmartin.tschandl@fh-joanneum.at

Austria IIIProf. Dr. Albert MayrFachhochschule Steyralbert.mayr@fh-steyr.at

CarinthiaJosef Mairjosef.mair@heuberger.at

Vorarlberg Thomas Pruggerthomas.prugger@kuechenreich.at

Vienna WestGünther Pichlerapc.consulting GmbHg.pichler@greko.at

Euroregion of Tyrol / South TyrolDr. Eva-Maria Dornauereva.dornauer@uibk.ac.at

Working groups in SwitzerlandNorthwest Switzerland/RegioChristian BaumgartnerArcondis AGchristian.baumgartner@arcondis.com

Zurich/East Switzerland Markus LüscherValvino GmbHmarkus.L@gmx.ch

15

LublinLuiza Zaporowska luiza.zaporowska@emperia.pl

PoznańDr Dariusz Gulczyński dariusz.gulczynski@icv.pl

SzczecinAleksander Sochaaleksander.socha@ramirent.pl

ToruńAndrzej Derkowskiandrzej.derkowski@icv.pl

WarszawaKarol Sikora karol.sikora@icv.pl

WrocławHonorata Ulatowska honorata.ulatowska@icv.pl

Zielona GóraMałgorzata Lepak malgorzata.lepak@icv.pl

Working groups in RomaniaCristina Hodeacristina.hodea@gmail.com

Working group in RussiaKaliningradValentin Usenkovzhoom@mail.ru

Hans-Peter Sanderpresse@controllerverein.com

Working group in SerbiaBojan Šćepanović mcb@eunet.rs

Working group in SloveniaDragica Erčuljdragica.erculj@crmt.com

Working group in SpainUlrich Müller Bosomulrich.mueller.bosom@gmail.com

Working group Bosnia and HerzegovinaSlavko Simić bono@blic.net

Working group BulgariaDenko Yambolievdenko@excite.com

Working group CroatiaJasmina Očkojasmina.ocko@kognosko.hr

Working group EstoniaProf. Toomas Haldmatoomas.haldma@ut.ee

Working group Great BritainMilena Heimmilena.heim@gmx.net

Working groups in HungaryBudapest 1Ervin Nemesdynemesdy@mce.hu

Budapest 2Andreas Kovacsakovacs@mcskft.hu

Working group ItalyClaudio Zoldanclaudio.zoldan@bofrost.it

Working group LithuaniaAiste Lörgenicv_lietuva@yahoo.de

Dr. Edita Gimžauskienéedita.gimzauskiene@ktu.lt

Working groups PolandGdańskRobert Panufnik r.panufnik@vector.com.pl

KatowiceAnna Jarkuliszanna.jarkulisz@arcelormittal.com

KrakówDorota Gołąb - Bełtowiczdbeltowicz@bonifratrzy.krakow.pl