Revised Controlling Competence Model
Revised Controlling Competence Model
Haufe Gruppe
Freiburg . München
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Preface
The International Group of Controlling (IGC) aims to establish an interna-
tionally supported controlling concept, to shape the occupational and role
profile of a controller, and to ensure the proper quality of controlling
education. In developing the Controller Dictionary, the Controller Mission
Statement, the Controlling Process Model, the Controlling Process KPIs,
the position paper, the DINSPEC 1086 standard and the certification of
training programmes, the IGC has created the foundations for effective
controller work and an internationally accepted controlling standard.
These publications and standards mainly defined the tasks and role of
controllers as well as the elements and processes required for effective and
efficient controlling in the management process of setting objectives,
planning and control. The related requirements of controllers and their
competences were implicitly mentioned in the IGC publications, par-
ticularly in the position paper; a more in-depth discussion of controller
competences is still yet to be take place.
This publication closes this gap by for the first time describing a com-
prehensive model for competence management in the controller field. With
the help of this model, controllers, HR staff and managers as well as
educational institutions have a tool they can apply in practice for developing,
controlling and assessing competences. We are particularly proud of this, as
the role of controllers today has become highly demanding. Establishing and
preserving the competences required in a targeted manner is the key to
meeting the challenges ahead. This book provides orientation and guidelines.
I would like to thank all members of the „Controller Competence Model“
working group as well as in particular Dr. Rita Niedermayr, editor and
project leader, who initiated and coordinated this publication with
immense commitment and dedication.
3
4
Authors and editors
Dr. Klaus Eiselmayer
Member of the Board and Head of the Trainer Team at CA Akademie AG,
Member of the Board of the International Controller Association (ICV)
and Member of the Managing Board of the IGC.
Prof. Dr. Ronald Gleich
Chairman of the Strascheg Institute for Innovation and Entrepreneurship
(SIIE) at EBS Business School in Oestrich-Winkel and Managing Director
of the Horváth Akademie in Stuttgart; Member of the Managing Board of
the IGC.
FH-Prof. Dipl.-Ing. Dr. Heimo Losbichler
Director of Studies Controlling, Accounting and Financial Management,
FH-Oberösterreich in Steyr; Deputy Chairman of the International Con-
troller Association (ICV) and Chairman of the Managing Board of the IGC.
Dr. Rita Niedermayr-Kruse
Member of the Board, Austrian Controller Institute; Executive Director
Contrast Ernst & Young Management-Consulting, Vienna; Member of
the Managing Board of the IGC, Editor.
Dr. Lukas Rieder
Managing Director, CZSG Controller Zentrum St. Gallen; Member of
the Managing Board of the IGC (until 05/2015).
Dr. Mike Schulze, MBC.
Research Director Controlling at the Strascheg Institute for Innovation
and Entrepreneurship (SIIE) at EBS Business School and Seminar Manager
at the Horváth Akademie in Oestrich-Winkel.
Dipl.-Kfm. Johannes Seefried, MBA
Research assistant at the Department of Controlling/Performance Manage-
ment Prof. Dr. Klaus Möller, University of St. Gallen.
Prof. Dr. Silke Wickel-Kirsch
Professor for Personnel Management and Organisation at the University
RheinMain.
Philipp Thiele, M. Sc.
Research assistant at the EBS Business School in Oestrich-Winkel.
5
6
Inhalt
Preface .............................................................................................. 3
Authors and editors .......................................................................... 5
Management Summary ..................................................................... 11
Part I: Fundamentals and frame of reference .................................... 15
1 Aim and structure of this publication ................................ 15
2 Status quo of personnel work in controlling ...................... 16
2.1 Positive overall picture with weaknesses in soft skills .......... 17
2.2 Changing requirements: from knowledgeable expert to
competent management partner ......................................... 19
2.3 Scrutinising the management of controller competences ..... 19
3 Foundations of competence management .......................... 22
3.1 The term „competence“ and competence classes ................. 22
3.2 Success factors of competence management ....................... 25
3.2.1 Establishing job families and function groups ...................... 25
3.2.2 Creating competence profiles .............................................. 26
3.2.3 Support through IT systems ................................................. 28
3.2.4 Creating a competence culture and including staff on all
levels .................................................................................. 29
3.2.5 Project focus and organisational dimension ......................... 29
3.3 Application fields of competence models in personnel work . 29
3.4 Instruments for measuring competences ............................. 32
3.5 Instruments for competence development ........................... 33
3.5.1 Competence-based training programmes ............................. 33
3.5.2 Competence development at the workplace ......................... 33
3.5.3 Individual career planning ................................................... 34
4 IGC instruments as starting points for controller
competences ...................................................................... 34
5 The Controller Competence Model ..................................... 38
5.1 Hierarchical list of controller competences .......................... 39
5.1.1 Levels of the list of competences ........................................ 40
5.1.2 Foundation of the controller competences ........................... 42
5.1.3 Describing and classifying controller competences ............... 44
5.2 Model function and competence profiles ............................. 45
6 Literature ........................................................................... 47
7
Part II: Controller competences critical to success ............................ 49
1 Knowledge worker level ..................................................... 49
1.1 Allocation of basic competences for knowledge workers ...... 50
1.2 Description of basic competences for knowledge workers .... 51
2 Business process level ........................................................ 52
2.1 Allocation of controller competences across processes ........ 52
2.2 Description of controller competences across processes ....... 54
3 Main Process Level ............................................................. 59
3.1 Strategic planning ............................................................... 59
3.1.1 Allocation of process-specific controller competences ......... 59
3.1.2 Description of process-specific controller competences ....... 61
3.2 Operational planning and budgeting .................................... 64
3.2.1 Allocation of process-specific controller competences ......... 64
3.2.2 Description of process-specific controller competences ....... 66
3.3 Forecasting ......................................................................... 69
3.3.1 Allocation of process-specific controller competences ......... 69
3.3.2 Description of process-specific controller competences ....... 71
3.4 Cost accounting .................................................................. 74
3.4.1 Allocation of process-specific controller competences ......... 74
3.4.2 Description of process-specific controller competences ....... 75
3.5 Management reporting ....................................................... 78
3.5.1 Allocation of process-specific controller competences ......... 78
3.5.2 Description of process-specific controller competences ....... 79
3.6 Project and investment controlling ...................................... 82
3.6.1 Allocation of process-specific controller competences ......... 82
3.6.2 Description of process-specific controller competences ....... 84
3.7 Risk management ............................................................... 86
3.7.1 Allocation of process-specific controller competences ......... 86
3.7.2 Description of process-specific controller competences ....... 88
3.8 Function controlling exemplified using personnel controlling 91
3.8.1 Allocation of process-specific controller competences ......... 91
3.8.2 Description of process-specific controller competences ....... 93
3.9 Management support .......................................................... 96
3.9.1 Allocation of process-specific controller competences ......... 96
3.9.2 Description of process-specific controller competences ....... 97
3.10 Enhancement of the organisation, processes, instruments &
systems .............................................................................. 100
3.10.1 Allocation of process-specific controller competences ......... 100
3.10.2 Description of process-specific controller competences ....... 101
4 Model competence profiles ................................................ 104
4.1 Configuration of the competence profile grid ...................... 105
4.1.1 Output category Leadership ................................................. 106
8
4.1.2 Output category Customer Focus ......................................... 107
4.1.3 Output category Efficiency .................................................. 108
4.1.4 Output category Designing the Future ................................. 109
4.1.5 Output category Know-how & Application .......................... 109
4.2 Head controller ................................................................... 110
4.2.1 Current challenges for the head controller ........................... 110
4.2.2 Model function profile in the context of the IGC Process
Model ................................................................................. 111
4.2.3 Competence requirements for the head controller ............... 112
4.2.4 Generic competence profile for the head controller ............. 116
4.3 Strategic controller ............................................................. 117
4.3.1 Current challenges for strategic controllers ......................... 117
4.3.2 Model function profile in the context of the IGC Process
Model ................................................................................. 118
4.3.3 Competence requirements for strategic controllers .............. 119
4.3.4 Generic competence profile for strategic controllers ............ 123
4.4 Group controller .................................................................. 123
4.4.1 Current challenges for group controllers .............................. 123
4.4.2 Model function profile in the context of the IGC Process
Model ................................................................................. 125
4.4.3 Competence requirements for group controllers .................. 126
4.4.4 Generic competence profile for group controllers ................ 130
4.5 Sales controller ................................................................... 131
4.5.1 Current challenges for sales controllers ............................... 131
4.5.2 Model function profile in the context of the IGC Process
Model ................................................................................. 132
4.5.3 Competence requirements for sales controllers .................... 133
4.5.4 Generic competence profile for sales controllers .................. 135
4.6 Personnel controller ............................................................ 136
4.6.1 Current challenges for personnel controllers ........................ 136
4.6.2 Model function profile in the context of the IGC Process
Model ................................................................................. 137
4.6.3 Competence requirements for personnel controllers ............ 138
4.6.4 Generic competence profile for personnel controllers .......... 141
4.7 Production controller .......................................................... 142
4.7.1 Current challenges for production controllers ...................... 142
4.7.2 Model function profile in the context of the IGC Process
Model ................................................................................. 143
4.7.3 Competence requirements for production controllers ........... 144
4.7.4 Generic competence profile for production controllers ......... 147
4.8 Competence profile comparison .......................................... 148
5 Literature ........................................................................... 152
9
Part III: Implementing competence management for the
controller field .................................................................................. 155
1 Defining the objectives of competence management ......... 155
2 Involving project sponsors ................................................. 156
3 Selecting the pilot area and functions ............................... 157
4 Creating competence profiles by systematically selecting
competences ...................................................................... 159
5 Implementing the competence profiles .............................. 160
6 Literature ........................................................................... 160
Part IV: Implications for personnel work in the controller field ........ 161
1 The main fields of action ................................................... 161
2 Using the Competence Model in daily controller work ....... 162
3 Using the Competence Model for controller training ......... 163
4 Using the Competence Model for the work of HR experts
and managers ..................................................................... 165
5 Literature ........................................................................... 167
Appendix A: List of competences ...................................................... 169
A.1 Level 1 – Knowledge worker competences ......................... 169
A.1.1 Personal competences ......................................................... 169
A.1.2 Activity and implementation oriented competences ............. 170
A.1.3 Socio-communicative competences ..................................... 172
A.1.4 Professional and methodological competences .................... 174
A.2 Level 2 – Controller competences across processes ............ 175
A.2.1 Personal competences ......................................................... 175
A.2.2 Activity and implementation oriented competences ............. 178
A.2.3 Socio-communicative competences ..................................... 184
A.2.4 Professional and methodological competences .................... 186
A.3 Level 3 – Process-specific controller competences ............ 191
A.3.1 Personal competences ......................................................... 191
A.3.2 Activity and implementation oriented competences ............. 196
A.3.3 Socio-communicative competences ..................................... 201
A.3.4 Professional and methodological competences .................... 212
Appendix B: Know-how catalogue .................................................... 221
B.1 Level 2 – Business process controlling ............................... 221
B.2 Level 3 – Main processes ................................................... 222
Table of figures ................................................................................. 233
10
Management Summary
In its Mission Statement, the International Group of Controlling (IGC)
focuses on the controller as management partner. Beside professional
and methodological competences, management partners should have a
solid understanding of the business, sufficient social skills and the ability
to adapt their role behaviour to the situation. In the meantime, the
changing occupational and role profile has taken hold in the minds of
decision-makers, not least on the basis of the IGC's sustained activities.
But how focused are companies when it comes to managing the change
in the controllers' occupational and role profile? And how do they deal
with the growing and diverse requirements?
Up to now, there has not really been any in-depth discussion of
controller competences in controlling and finance organisations. Com-
petence awareness tends to be low, resulting in a significant lack of
systematic dealing with controller competences. This involves personal
risks that should not be underestimated: companies risk lacking the
competences required for implementing their controlling and corporate
strategies. Any lack of proper competence management in practice
results in
• repeatedly appointing the wrong staff,
• using employees in inefficient ways,
• insufficient know-how,
• problems in the cooperation between controllers and their stakeholders,
• increasing
as
dissatisfaction and a lack of motivation amongst staff, as well
11
• Head of controlling
• Strategic controller
• Group controller
• Production controller
• Sales controller
• Personnel controller
The hierarchical list of competences is based on the Competence Atlas by
Heyse/Erpenbeck and builds on the IGC Controlling Process Model and
the Controller Mission Statement. It defines not just the basic competences
for knowledge workers but also controller competences critical for success
at both the process-specific level and across processes. These competences
are shown in detail based on their description, the competence definition,
an exaggerated depiction of the competence and the reason for its selection
in a controlling context.
The list of competences is made up of 45 competences described in detail
and also provides an overview of the professional knowledge relevant in the
context of the IGC Controlling Process Model. The list of competences is a
generic basis for developing competence profiles and systematically selecting
and modelling controller competences that is not adapted to the context of
any specific company. A major characteristic of the Controller Competence
Model is its output-oriented structure. Output-oriented means that the
individual controller competences are assigned to different categories
depending on their contribution towards successful controller performance.
Specifically, the model distinguishes between five different output categories:
• Know-how & application: includes competences that enable control-
lers to act as a kind of business management conscience while helping
design the development of the company as internal consultants based
on their extensive expert knowledge in corporate control and other
relevant areas.
• Leadership: includes competences that give controllers the ability to
fulfil their leadership tasks independently and play an active role in the
implementation of controlling processes.
• Customer focus: includes competences that enable controllers to perform
in a service and customer-oriented manner and be effective vis-à-vis their
stakeholders.
• Efficiency: includes competences that help controllers to use their
scarce resources rationally and to work economically.
• Designing the future: includes competences that enable controllers to
contribute towards future-oriented business decisions and towards
developing the controller field and controlling further.
12
The model competence profiles for the controller functions addressed in
this publication are based on this structure. When developing the controller
competence profiles, it was kept in mind not to include too many
individual competences as this would have been confusing and needlessly
complex. At the same time, the aim was to work with a well-balanced set of
controller competences in all five output categories. Each of the five output
categories comprises five controller competences (5·5). The profile grid of
25 controller competences makes it possible to record, evaluate, plan and
control controller expertise in all its complexity and multidimensionality.
All six model competence profiles are only examples and have to be adapted
to the specific company context.
Through the model competence profiles the IGC offers controllers, HR
staff, managers and educational institutions a tool that can be effectively
applied in practice to develop, assess and control competences. Internally,
the Controller Competence Model is a key for the personnel development
of controllers, for finding the right people to fill controller functions and
for the realistic organisational development in controlling. Externally it
mainly provides educational institutions, including universities, with an
opportunity to establish tailor-made, effective programmes beyond a
one-size-fits-all approach and to generate greater benefits for customers.
It is especially the case when it comes to controllers who are positioned
as expert professionals that for many learning is still simplistically seen as
something which can be boiled down to the mere acquisition of
knowledge, skills and qualifications. Though these learning processes
are still the necessary prerequisite for education in the company, they
most certainly no longer suffice given the demands of a modern
occupational and role profile. What is called for today is competences
such as the ability to solve practical problems in a self-organised manner.
Competence-based training programmes, competence development at
the workplace and individual career planning are thus becoming key
factors for successful controlling.
13
14
Part I: Fundamentals and frame of reference
1
See Heyse/Erpenbeck, 2009, p.XIII.
15
Controller Competence Model
Basics and IGC Standards (I.1-4) Concept of the Controller Competence Model (I.5)
I Controlling
I
Main Controlling Processes
Strategic Planning
Levels of the controller competence list Definition of the competences
Operational Planning and Budgeting Basic Basic competences for knowledge workers
competences are fundamental for the productivity in all areas of
Forecasting for knowledge
Knowledge work knowledge work.
workers
Cost Accounting
Controller competences across processes
Controller competences are particularly critical to success for the majority of main
Management Reporting Setting objectives Planning Control Business process across processes controlling processes.
Project and Investment Controlling
Process-specific controller competences are particularly
Process-specific
Risk Management Main process critical to success for one or some, but not the majority of
controller competences main controlling processes.
Function Controlling
Management Support
Contextualisation to the areas of knowledge work Contextualisation to the main controlling processes
Enhancement of Organisation, Processes, Instruments
ments and Systems
Lists of Competences & Know-how (II.1-3, Appendix) Model Competence Profiles (II.4)
II Knowledge work level II Leadership
Normative ethical attitude Credibility
Customer focus
Junior
Performance
management
Assistant
16
Part I: Fundamentals and frame of reference
To find an answer to this crucial question, it makes sense to take a close Studies on
look at personnel work in the controller organisation. How focused are personnel work in
companies in managing the change in the controllers' occupational and the controller
role profile? How do they deal with the growing and diverse requirements? organisation
For the purpose of analysing personnel work in practice, the following
studies have been used:
• The 2
WHU Controlling Panel , which was conducted at the end of 2011
on the topic of „focus on the controller community“. This panel
consisted of 389 participants (mostly heads and managers of the
controller organisation), all from the German-speaking controller
community.
• The Controlling Panel of the Controller Institute3, which in September
2013 among other things included a special section on the topic of
„personnel development in controlling“. 253 companies participated
in this survey. The respondents were mainly CFOs, managing
directors and heads of controlling.
17
Controller Competence Model
3,8
Ability to ask critical questions
4,3
and detect weaknesses
3,8
Accounting knowledge 3,6
Degree of fulfilment
3,8 − Actual
Neutrality 3,6
Future importance
3,8
Ability to apply/convey
4
professional knowledge
3,8
Steadfastness/showing backbone 4
3,7
IT knowledge 3,8
3,6
Ability to communicate 4,2
3,6
Ability to convince others 4,1
3,4
Leadership competence 3,6
1 2 3 4 5
4
Taken from: Schäffer/Margolin, 2013, pp.141ff.
18
Part I: Fundamentals and frame of reference
• Ifsupport
necessary, the companies provide their controllers with additional
by means of focused, competence-based development mea-
sures.
5
The WHU Controller Panel is an initiative of the Institute of Management Accounting
and Control in cooperation with the International Controller Association (ICV)
established in 2007.
19
Controller Competence Model
Insufficient Successful companies are also ahead of the game in the case of new
implementation approaches and instruments. This makes the combined results of the two
of systematic studies all the more sobering. Fewer than half of all companies
competence sufficiently deal with competence requirements. Function-specific com-
management in
practice
petence requirements focusing on the controllers' tasks and expected
behaviour are, in the majority of companies, made neither tangible nor
transparent. There is also little clarity about the specific competence
requirements in the individual functions and for the controller
organisation as a whole. The results of the Controlling Panel also suggest
that many companies do not know which competences they require in
the controlling process and that the competences identified are not
defined consistently. This in turn results in competences being deter-
mined by means of individual and subjective estimates, if at all, and in
many cases there simply is no valid measurement.
Negative effects There is a significant lack of systematically dealing with controller
on the competences. The two studies referred to above support the assumption
performance of that personnel work that focuses on controller function and organisation
controlling has only been established in a few select companies. Yet as competences
are a central strategic resource that, just like other potential resources, is
to be built up and expanded in the long run, companies risk lacking the
6
Taken from: Schäffer/Margolin, 2013, pp.141ff. Similar conclusions can be found in
Gleich/Gänßlen/Losbichler, 2011, pp.25ff.
20
Part I: Fundamentals and frame of reference
7
Klein et al., for instance, call for differentiating the competence requirements for staff
selection in controlling depending on the understanding of controlling and control-
lers' roles, the degree of development of controlling in the company and the tasks
related with this. See Klein, (ed.), 2013, pp.19ff.
21
Controller Competence Model
Finance &
Insurance
47% 13% 13% 27%
CFO
Controlling (in charge) in cooperation with personnel development
Controlling in cooperation with personnel development (in charge)
Organisation department
IT department
Other
8
Taken from: Waniczek, 2013, p.80.
9
See Kuhlmann/Sauter, 2008, p.2.
10
See Erpenbeck/v. Rosenstiel, 2003, p.XV.
22
Part I: Fundamentals and frame of reference
Rules
Values
Knowledge Qualifi-
Competences
Skills cations
Norms
Put less scientifically, competences are basically all about shown behaviour. Basic elements
They are supplemented by personal orientation and motivation and so go and composition
beyond mere knowledge. Therefore, knowledge transfer differs from of competences
competence development, as competences become visible upon imple-
mentation. From an individual company's point of view, the main task is
to find out which competences are critical to success. A close link to
corporate strategy and values must be established. For instance, an
internationally expanding company may have the objective to grow more
closely together into a group. Thus it is important especially for this group
to focus on competences connected with cooperation and exchange
11
Based on: Erpenbeck/v. Rosenstiel, 2007, p.XII.
23
Controller Competence Model
12
See Demel, 2015, p.1.
13
See Kuhlmann/Sauter, 2008, p.2.
14
See Erpenbeck/v. Rosenstiel, 2003, p.XVII; see also Heyse/Erpenbeck, 2009.
24
Part I: Fundamentals and frame of reference
The four competence classes are regularly used in theory and practice
and are a good basis for systematising competences for every company.
Even if in individual cases other terms or differentiations are used, this
typical classification is found again and again, and is thus the basis for all
instruments that can be used individually or together within a com-
prehensive competence management system.
15
See Bröckermann, 2012, p.338.
16
See Grote/Kauffeld/Frieling, 2012, p.50.
25
Controller Competence Model
Next
Q1 Q2 Q3 Q4 Budget
year
Skilled technical
18 % 16 % -12 % -22 % -27 % -29 %
worker
Engineering
17 % 16 % 19 % 15 % -25 % -33 %
worker
Reworker 0% 9% 8% 0% -9 % -11 %
Machinist metal
9% 5% 0% 2% 5% 9%
worker
Fig. 6 shows what a differentiation into function groups might look like in
an industrial company and how personnel planning on the basis of
function groups can be depicted. For each function group here, shortfalls
and surpluses become visible that then form the basis for shifting people
within the company or developing them into certain function groups.
17
See Strack./Becker, 2009, p.25-32.
26
Part I: Fundamentals and frame of reference
Actual vs.
Competence profile target profile
Energy
Initiative
Acting with the result in mind
Leading with the target in mind
Consistence
Persistence
Inspiring others
Decision-making ability
Creative drive
Ability to withstand stress
27
Controller Competence Model
Manager vs.
Model competence profile expert
Personal Competence
Activity and Implement. oriented Competences
Socio-communicative Competence
Professional & Methodolog. Competence
28
Part I: Fundamentals and frame of reference
29
Controller Competence Model
n Recruiting
Few employee-related decisions have such a long-term effect as hiring
people. On average, an employee in Germany remains with the company
for 10.8 years.21 If a person is recruited who does not „fit into“ the
company, this has an ongoing negative impact. Here, competence
profiles can have a positive effect if, already when selecting an employee,
a profile derived from the overall strategy is used for a well-founded
decision to pick one or the other candidate. Only those persons with the
competences required for a future position will be hired.
19
See Kriegesmann/Schwering, 2004, pp.12-15.
20
See Kienbaum, 2008; Scheelen AG, 2013.
21
See Statistisches Bundesamt, Wirtschaft und Statistik, 2012, p.994.
30
Part I: Fundamentals and frame of reference
delphi“ of FU Berlin. The results, published in 2010 for the year 2020,
show that the experts assume that all non-professional issues such as the
abilities to solve conflicts or to work in teams will be much more
important in 2020 than they were in 2010. Upon these insights,
target-oriented education can, or indeed must, be developed from the
company's point of view that does not just become active as a „fire
fighter“ to battle current bottlenecks, but is oriented towards the
educational needs for long-term employee competences and provides
the appropriate means. Competence models help determine the demand
for further education.
31
Controller Competence Model
n Letting employees go
Letting employees go, as the last step in the „life-cycle“, can be tied to
competence models. In this manner, competences can facilitate the
company's decision in separation processes. Whoever fits the compe-
tence profiles better is more valuable for the company and runs a lower
risk of being dismissed. If employees (despite education and develop-
ment) strongly diverge from their position's competence profile, this can
result in dismissal. An employee who has to be dismissed due to negative
economic developments but who still on the other hand possesses high
levels of competences, usually stands a better chance on the external
labour market. Even in these fairly negatively associated processes,
competences can still have a positive effect.
32
Part I: Fundamentals and frame of reference
33
Controller Competence Model
34
Part I: Fundamentals and frame of reference
DINSPEC 1086
Controlling What are the specifics of the German-speaking controlling approach?
Position Paper
(2009, 2012)
Controller
Competence What competences must controllers have to fulfil their tasks
Model at high quality and to the stakeholders’ satisfaction?
(2015)
Fig. 9: Embedding the Controller Competence Model in the overall architecture of the IGC standards
The IGC distinguishes between the terms „controller“ and „controlling“. The Controller
Controlling refers to the process of setting objectives, planning and Mission
control in a company, where mangers and controllers work together. Statement
Controllers play a special part in this process and fulfil essential tasks. provides general
orientation for
The roles and major tasks of controllers were first defined in 1996 in the the Controller
Controller Mission Statement, and in the updated version of 2013 look Competence
as follows: As partners of management, controllers make a significant Model
contribution to the sustainable success of the organisation. They
35
Controller Competence Model
36
Part I: Fundamentals and frame of reference
Controlling
Main Controlling Processes
Strategic Planning
Forecasting
Cost Accounting
Risk Management
Function Controlling
Management Support
The Controller Competence Model builds upon the level of the main Activities of the
controlling processes. From the process objectives and content described Controlling
in the Process Model for all main processes the respective competences Process Model
critical to success for controllers are selected from a comprehensive list as the basis for
controller
of controller competences. The Controlling Process Model defines the competences
process organisation, i.e. the objectives and content of the controlling
processes, without allocating these to the managers and controllers in
general or to individual controller functions. The Controlling Process
Model therefore does not depend on a company's size or industry or the
specific organisational structure and can be generally applied. When it
comes to determining the controller competences critical to success,
however, knowing the actual tasks in a specific controller function is a
requirement. Instead of expanding the process model, this publication
selects typical controller functions and defines their function profiles.
The advantage of this is that it is still possible to make use of a generally
applicable process model (e.g.: „In which steps can a budget be prepared
efficiently?“) and at the same time to identify controller competences for
specific functions and different situations in the company. In contrast to
the Controller Dictionary, the Controller Mission Statement and the
Controlling Process Model, the Controller Competence Model does not
23
Taken from IGC, 2011, pp.16ff.
37
Controller Competence Model
38
Part I: Fundamentals and frame of reference
Basic competences
for knowledge
workers Competences
critical to success
Objectives
Controller competences Role
Core tasks of the
across processes expectation
function Competence
Kompetenz-
profile
profil
Process-specific
controller competences Relevant Target
expert knowledge characteristics
24
See IGC, 2011, p.16ff.
39
Controller Competence Model
Ability to Ability to
Ability to Acquisition Focus on Analytical Conceptional Organisa-
solve solve
integrate skills knowledge skills strength tional skills
conflicts problems
S/P S/A F/P F/A
Ability to Dialogue ability/ Willingness Ability to Systematic-
work in a Consulting Objectiveness assess Diligence
Customer to methodolog.
team skills things
orientation experiment proceeding
Ability to
Communi- Cooperative Articulate- understand Project Awareness Professional Market
cative skills skills ness others’ management of results knowledge knowledge
perspectives
S S/F F/S F
Relationship Sense of Ability to Professional Planning Interdisciplin.
Adaptability Preciseness
management duty teach reputation behaviour knowledge
Structure of the The Controller Mission Statement and the Controlling Process Model of
list of controller IGC as well as the competence atlas are reflected in the structure of the list
competences of controller competences. The list of competences consists of three
hierarchically ordered levels, where the competences of a higher level are
also relevant for the lower levels (see Fig. 13).
40
Part I: Fundamentals and frame of reference
controller competences across processes are set apart from other areas of
knowledge work, which fulfils a central requirement which the Controller
Competence Model is supposed to meet.
Contextualisation to the areas of knowledge work Contextualisation to the main controlling processes
The business process level comprises competences that are particularly Business process
critical to success for all or the majority of the main controlling processes level
– such as the competences Inspiring others or Analytical skills. While the
basic competences on the knowledge work level include all areas of
knowledge work, the controller competences across processes relate to
competences whose area of application is limited to the area of
controlling. Thus it is not important whether the competence is generally
relevant for other areas of knowledge work; what is decisive is the critical
contribution to success of the competence regarding the majority of the
main controlling processes or the IGC Controller Mission Statement. For
this reason, competences across processes may contain both compe-
tences that are relevant or irrelevant for other areas of knowledge work.
This definition makes it possible not only to set apart competences
across positions and controller-specific competences, but also to take
into account controller competences across processes that are not
relevant for other areas of knowledge work.
The main process level allocates controller competences critical to Main process
success to the various main controlling processes. The process-specific level
competences differ from controller competences across processes in that
they are particularly critical to success for only one or a few, but not the
majority of the main controlling processes. This ensures that when the
level of detail of the list of competences is increased, the competence
requirement on the main process level is refined even further.
41
Controller Competence Model
1 2 3
Deriving the competences Aggregating the Selecting competences
from controlling activities on competences on the main across processes critical to
the sub-process level process level success
Deriving In the first stage, the relevant controlling activities for each sub-process of
competences on the main controlling processes are first defined. Once these controlling
the sub-process activities are known, the required competences for each controlling activity
level are derived. The result of the first stage is therefore the identification of all
relevant competences for each sub-process. Fig. 15 shows the competence
matrix for the main controlling process „Enhancement of Organisation,
Processes, Instruments and Systems“ on the level of sub-processes.
Aggregation and The second stage continues from there and aggregates the relevant
concentration competences of the sub-processes to the higher, main process level. As a
into controller result of the second stage, the relevant competences for each main
competences controlling process can be identified. The third stage condenses these
critical to success
on the main
relevant competences for each main controlling process by selecting the
process level controller competences critical to success for each main controlling
process. Critical to success are all those relevant competences for each
main controlling process that are particularly relevant for core tasks of the
main process, which once again leads to a reduction in the number of
competences.
42
Part I: Fundamentals and frame of reference
Working out and Creative skills Only abilities across Dialogue ability & Conceptional strength
documenting Holistic thinking job positions Customer orientation Systematic
guidelines and methodological
standards proceeding
Conveying and Creative skills Only abilities across Dialogue ability & Conceptional strength
documenting job positions Customer orientation Syst. meth. proceed.
knowledge about
changes
Fig. 15: Phase 1 – example of a competence matrix on the sub-process level for the main process
Enhancement of Organisation, Processes, Instruments and Systems
Fig. 16: Phase 2 – examples of competences critical for success on the main process level
43
Controller Competence Model
44
Part I: Fundamentals and frame of reference
Gradual The relevant competences for each of these functions can be derived by
derivation using means of the list of controller competences. In addition to the
the list of competences relevant for all controller functions, which include the
controller basic competences for knowledge workers and the controller compe-
competences
tences across processes, the list of controller competences is also used to
derive function-specific competences.
For this purpose, in a first step, all main controlling processes critical to
success for a function group are defined. In a second step, the controller
competences critical to success of a specific function are derived from
these main controlling processes. The degree of relevance of the
controller competence for the function is determined depending on
how critical to success the controller competences for the function are
judged to be.
The degree of relevance and the target value of the competence are the
criteria for specifying competence profiles. Depending on the respective
case, the result is various model competence profiles for each function
(e.g. model competence profile Strategic Controller in Chapter II.4.,
pp.129ff.). Therefore, the model competence profiles also have an
exemplary character and show one way to apply the list of controller
competences.
46
Part I: Fundamentals and frame of reference
6 Literature
Bröckermann, Personalwirtschaft, 6th ed., 2012.
Demel, Kompetenzen als Erfolgsgrundlage, in: CFOaktuell, Volume 1,
2015.
Drucker, Knowledge Worker Productivity: The Biggest Challenge, Cali-
fornia Management Review, UC of California, Berkeley, 1999, 42(2),
pp.79-94.
Erpenbeck/v. Rosenstiel, Handbuch Kompetenzmessung: Erkennen,
verstehen und bewerten von Kompetenzen in der betrieblichen, pädago-
gischen und psychologischen Praxis, Schäffer-Poeschel, 2nd ed., 2007.
Fraunhofer Institut für Arbeitswirtschaft und Organisation IAO: Studie
Kompetenzmanagement, 2013.
Gleich/Gänßlen/Losbichler, (eds.), Challenge Controlling 2015, Trends
und Tendenzen, 2011.
Grote/Kauffeld/ Frieling, (eds.), Kompetenzmanagement, 2nd ed., 2012.
Heyse/Erpenbeck, Kompetenztraining, 64 Modulare Informations- und
Trainingsprogramme, 2nd ed., 2009
International Group of Controlling (eds.): Controlling Prozess Modell,
2011.
International Group of Controlling (eds.): Controlling Prozesskenn-
zahlen, 2013.
Kienbaum (ed.): Kienbaumstudie Personalentwicklung, 2008.
Klein, (ed.): Soft Skills für Controller, Päsentieren, moderieren, koor-
dinieren, 2013.
Kuhlmann/Sauter, Innovative Lernsysteme – Kompetenzentwicklung
mit Blended Learning und Social Software, 2008.
Kriegesmann/Schwering, Die Kompetenz für den Erfolg, in: Personal-
wirtschaft, 12/2004, pp.12-15.
North/Güldenberg, Produktive Wissensarbeit(er), 1st ed., 2008.
Schäffer/Margolin, Controllerkompetenzen im Wandel erfolgreich ma-
nagen, in: CFO aktuell 2013, Volume 4, pp.141ff.
Scheelen AG: Kompetenzmanagement Studie, 2013.
Strack/Becker, Talent- und Risikomanagement in unruhigen Zeiten, in
Jäger/Lukasczyk, Talent Management, 2009, pp.25-32.
47
Controller Competence Model
48
Part II: Controller competences critical to success
1
See North/Güldenberg, 2008, p.21.
2
See Drucker, 1999, p.79-94.
3
See North/Güldenberg, 2008, p.156 and p.251ff.
49
Controller Competence Model
4
Drucker, 1999, p.79-94.
5
North/Güldenberg, 2008, p.44.
50
Part II: Controller competences critical to success
The overview of basic competences for knowledge workers shows that a Knowledge
knowledge worker needs competences from all classes in order to fulfil the workers require
diverse productivity criteria of knowledge work. For instance, self-reliance, all competence
self-management and energy are required for defining tasks autonomously classes
and working independently. A high level of readiness for action, preciseness
and diligence ensures that knowledge workers display high-quality per-
formance.
6
See Heyse/Erpenbeck, 2008, pp.156 and 251ff.
51
Controller Competence Model
Ability to act
Self-reliance (P; K)
responsibly
Competence characteristics:
• Identifies with values that are beyond economic goals and which are
important for the organisation and his personal work.
• Takes responsibility for his own actions and evaluates it according to
his own personal values.
• Takes responsibility for the employees and the organisation.
• Works diligently, meticulously, and prudently within the scope of
his freedom of action.
Exaggeration of competence:
Assigns too much importance to his own work; is overly ambitious and
pedantic.
Key:
P: Personal competence. K: Knowledge worker competence
Fig. 19: Self-reliance as basic competence for knowledge workers7
52
Part II: Controller competences critical to success
After the controller competences are structured into the basic competence Output-
classes, they are subdivided by output orientation. This entails allocating oriented
them to an area of application according to their contribution to success – classification
know-how and application, leadership, customer focus, efficiency, or
designing the future.
The output-oriented classification allows the identification of structural
deficits in the area of controller competences with regard to central areas
of controlling application. Fig. 21 provides an overview of the output-
oriented classification of controller competences across processes.
53
Controller Competence Model
54
Part II: Controller competences critical to success
8
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
55
Controller Competence Model
56
Part II: Controller competences critical to success
9
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
57
Controller Competence Model
58
Part II: Controller competences critical to success
59
Controller Competence Model
Strategic Planning
Derivation of In this context, the relevant competences have been derived, discussed,
controller and prioritised in consideration of all sub-processes and activities.
competences Finally, a set of controller competences particularly critical to success
critical to success which are included in the controller competence atlas was identified. As
in the controller competence atlas's superordinate levels, process-specific
controller competences are also allocated to the competence classes of
Heyse and Erpenbeck. In Fig. 25, the process-specific controller compe-
tences for the main process strategic planning are shown and associated
with competence classes.
Output- After the process-specific controller competences have been structured
oriented into the basic competence classes, they are subdivided by output
classification of orientation. This enables associating them with an area of application
controller according to their contribution to success – know-how and application,
competences
critical to success
leadership, customer focus, efficiency, or designing the future. The
output-oriented classification allows the identification of structural
deficits in the area of process-specific controller competences with
regard to central areas of controlling application. Fig. 25b provides an
overview of output-oriented classification of process-specific controller
competences.
60
Part II: Controller competences critical to success
10
Fig. 25b is solely a process-specific presentation, not a complete overview of all
controller competences relevant for strategic planning (process-specific and across
processes). On the process-specific level it is neither necessary nor helpful to consider
the competence image in the context of appropriate distribution of competences in
the five output categories. This only becomes necessary when regarding specific
controller functions (see II.4) that provide a personal reference point for competence
modelling.
61
Controller Competence Model
11
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123 ff.
62
Part II: Controller competences critical to success
63
Controller Competence Model
64
Part II: Controller competences critical to success
65
Controller Competence Model
Fig. 28b: Process-specific competences „Operational planning and budgeting“ by output categories12
12
See explanation Fig. 25b.
66
Part II: Controller competences critical to success
13
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
67
Controller Competence Model
68
Part II: Controller competences critical to success
3.3 Forecasting
3.3.1 Allocation of process-specific controller competences
The goal of the main process forecasting is to provide information about Nature of
expectable future deviations early on, develop goal-oriented measures for forecasting
eliminating target deficits and, if necessary, quickly initiate adaptation of
revenue, cost and investment budgets, etc. when basic conditions change.
The forecast entails an assessment of the future economic development and
the impact on goals, plans, and budgets in consideration of counteractive
measures and resource adaptations. This puts the forecast beyond a simple
prognosis. It deals with financial and non-financial information as well as
simulations and scenarios. A forecast can be created regularly (standard
forecast) as well as irregularly (ad-hoc forecast) for the entire organisation
or individual topics, units or projects. For the main process, the following
controller competences critical to success allocated to the competence
classes have been identified (see Fig. 31a).
69
Controller Competence Model
Forecasting
Fig. 31b classifies the controller competences critical to the success of the
forecasting process by output categories.
14
See explanation Fig. 25b.
70
Part II: Controller competences critical to success
71
Controller Competence Model
15
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
72
Part II: Controller competences critical to success
73
Controller Competence Model
Cost Accounting
74
Part II: Controller competences critical to success
Fig. 34b classifies the controller competences critical to the success of the
main process by output categories.
75
Controller Competence Model
17
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
76
Part II: Controller competences critical to success
77
Controller Competence Model
Management Reporting
78
Part II: Controller competences critical to success
Fig. 37b classifies the controller competences critical to the success of the
main process by output categories.
18
See explanation Fig. 25b.
79
Controller Competence Model
19
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
80
Part II: Controller competences critical to success
81
Controller Competence Model
82
Part II: Controller competences critical to success
Fig. 40b classifies the controller competences critical to the success of the
main process by output categories.
20
See explanation Fig. 25b.
83
Controller Competence Model
84
Part II: Controller competences critical to success
For the main process project and investment controlling, the professional
knowledge shown in Fig. 42 is essential for controllers.
Know-how catalogue IGC main process Project and investment
controlling
Projects – process and Process of project controlling
tools Project-related accounting and function of
project accounting
Tools for integrated project planning (services,
schedules, resources, costs)
Project-related comparison of planned/target-
actual values and expectations
Knowledge of creation and preparation of
project-based decision templates and business
cases
Investments – process Process of investment planning and control,
and tools knowledge of the interfaces with related pro-
cesses
Investment accounting procedures, considera-
tion of uncertainties and risks, evaluation of
investments in consideration of sustainability
aspects
Methods for the evaluation and depreciation
of assets
Liquidity planning
Knowledge of creation and preparation of
decision templates and business cases
85
Controller Competence Model
86
Part II: Controller competences critical to success
Risk Management
Fig. 43b classifies the controller competences critical to the success of the
main process by output categories.
22
See explanation Fig. 25b.
87
Controller Competence Model
88
Part II: Controller competences critical to success
23
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
89
Controller Competence Model
90
Part II: Controller competences critical to success
91
Controller Competence Model
Personnel Controlling
Fig. 46b classifies the controller competences critical to the success of the
main process by output categories.
24
See explanation Fig. 25b.
92
Part II: Controller competences critical to success
93
Controller Competence Model
25
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
94
Part II: Controller competences critical to success
95
Controller Competence Model
Management Support
Fig. 49b classifies the controller competences critical to the success of the
main process by output categories.
96
Part II: Controller competences critical to success
26
See explanation Fig. 25b.
97
Controller Competence Model
27
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
98
Part II: Controller competences critical to success
For the main process, controllers should possess the professional knowledge
shown in Fig. 51.
Know-how catalogue IGC main process Management support
Entrepreneurial thin- Cross-functional knowledge of different de-
king partments in the organisation (e.g. marketing,
sales, logistics)
Understanding of the products or services sold
in one's own company
Understanding of the organisational structure
and of the profitable use of resources within
and outside the company
Understanding of the requirements from the
customers' perspectives
Processes and Knowledge of relationships and procedures
structures across areas and functions and of the balance
of power
Knowledge of the organisation's strengths and
weaknesses as well as of the potentials for
optimisation
Know-how of process management and reor-
ganisation
Goals and goal system Knowledge of current goals, the goal system
and the players on all levels
Knowledge of the function of decision-making
processes and decision-making behaviours of
the management; understanding of the me-
chanisms for enforcing decisions
Consulting and ma- Knowledge of consulting tools and methods
nagement tools (e.g. PEST/SWOT analysis, diversification and
risk matrix, etc., creativity techniques, etc.)
Reporting tools (business intelligence soluti-
ons) and data management including the
software required for business consulting, SAP,
Microsoft Office suite and others
Change management approaches
Fig. 51: Process-specific Professional knowledge – Management support
99
Controller Competence Model
Fig. 52a: Process-specific competences „Enhancement of the organisation, processes, instruments & systems“
Fig. 52b classifies the controller competences critical to the success of the
main process by output categories.
100
Part II: Controller competences critical to success
28
See explanation Fig. 25.
101
Controller Competence Model
29
Based on Heyse/Erpenbeck/Ortmann, 2010, pp.123ff.
102
Part II: Controller competences critical to success
For the main process, the professional knowledge shown in Fig. 54 is essential
for controllers.
Know-how catalogue ICG main process Enhancement of the orga-
nisation, processes, instruments & systems
Approaches for per- Knowledge of integrated performance measure-
formance increase in ment and management systems for different
controlling elements of controlling (e.g. process-oriented
performance measurement system)
Quality management know-how: Knowledge
of basic methods and procedures for evalua-
ting controlling performance
Evaluation tools: Professional knowledge of
procedures for self- and external assessment of
the organisation, processes, instruments and
systems as well as definition and quantification
of evaluation criteria for controlling services
Project management
Capital budgeting
Best practice ap- Knowledge of best practice approaches in
proaches, innovati- other organisations, benchmarks
ons, client require- Knowledge of key professional, instrumental
ments and other trends and developments
Knowledge of the internal clients' controlling
requirements
Knowledge manage- Development of policies and standards and
ment and cooperation documentation and further development of
the controller organisation's know-how (e.g.
controller guide)
Conveyance and communication of new poli-
cies and standards, carrying out trainings to
inform employees about new requirements in
controlling, accounting, financial manage-
ment, etc.
103
Controller Competence Model
104
Part II: Controller competences critical to success
105
Controller Competence Model
106
Part II: Controller competences critical to success
others will, conversely, also not lead to success (see appendix A, list of
competences, p. 182f./pp. 196ff.)
• Leading with the target in mind/Delegating (> Leading with the target
in mind): Successful delegation requires the ability to lead with the
target in mind. Moreover, leading with the target in mind often does
not stop at communicating goals effectively with binding intentions;
rather, it can go as far as conferring tasks (see appendix A, list of
competences, p. 181f./p. 195f.).
• Decision-making ability: If they are not themselves able to make
decisions, controllers won't be able to lend effective decision support
that is accepted by the management. The competence is therefore
included in its original form from the competence atlas (see appendix
A, list of competences, pp. 198ff.)
• Ability to integrate: Controllers should always aim to integrate and
unite different, diverging goals, interests, and visions to a common,
successful whole. Controllers who sow discord are useless (see appendix
A, list of competences, pp. 202ff.)
107
Controller Competence Model
108
Part II: Controller competences critical to success
109
Controller Competence Model
110
Part II: Controller competences critical to success
4.2.2 Model function profile in the context of the IGC Process Model
Goals: The core of the function is the effective management of the
controller team so it can provide the agreed services. It simultaneously
entails influencing the organisation's leaders, as internal consultant and
business companion, so they can control their own areas autonomously.
Core tasks:
• Overall
IGC
responsibility for the controlling processes according to the
111
Controller Competence Model
equally essential: As sparring partner for the top management, the head
controller accompanies decisions from a business perspective and
assumes the role of critical business conscience. He advises managers in
the decision-making process and actively helps develop new solutions,
thereby securing the management's acceptance and trust, can communi-
cate on an equal footing, and is included in decision-making processes
early on. Once this role is properly established, the next step allows
change processes to be proactively introduced and controlled in the
organisation.
112
Part II: Controller competences critical to success
113
Controller Competence Model
114
Part II: Controller competences critical to success
much higher up in the hierarchy. The ability to inspire others helps the
managing controller to assume an active, leading role, and to inspire and
motivate the management to take action beyond rational argumentation.
This is closely related to creative drive, which drives head controllers to
develop the controlling organisation, processes and system according to
their own vision and values. Creative drive is an essential source of
motivation. Combined with the ability to inspire others, it increases a
controller's leadership potential.
Leading with the target in mind is relevant for the head controller in
several ways. On the one hand, he must effectively convey the goals to
others in the organisation, commit all units and his players to him, and
also support the management. On the other hand, he must successfully
implement professional goals, policies, and stipulations. In addition, the
managing controller should be able to internally lead and motivate his
controlling team in accordance with controlling goals, and thus to
systematically control controller performance.
Effective leadership also shows as the ability to delegate tasks to others
and ensure that they are completed with sufficient quality and on time.
Taken together, delegating and leading with the target in mind are an
essential bundle of competences for head controllers. As noted, lead-
ership takes place on two levels: within the controller field, with directly
or indirectly subordinate (dotted line) employees, and laterally across the
organisation with managers or employees of all units.
Head controllers need to coordinate personnel resources and controlling
processes so the organisation's goals and/or the controlling goals are
achieved. They orchestrate the entire coaching process and should
therefore possess pronounced organisational skills. This competence is
particularly significant for enhancing the controlling system, but also for
all other positions.
Together with the above top competences, profound professional
knowledge is a head controller's essential basis for actions. Apart from
professional knowledge across processes, which is relevant for all controller
functions, the head controller should have a sufficiently good professional
understanding of the controlling processes he is responsible for to not only
be a disciplinary, but also a professional leader to the employees, and to
ensure the controlling system's quality. This requires sufficient professio-
nal knowledge of all main processes. At the same time, it is unrealistic for
the head controller to function as top expert in all the organisation's
processes. What head controllers – similar to competences critical to
success – should have and continuously expand is deeper professional
expertise in the main processes with particular relevance for them:
management support, strategic planning, and enhancement of organisation,
115
Controller Competence Model
Current corporate strategy Strategic concepts, Tools to assess strategies Methods of strategy
professional knowledge
(vision, objectives, measures), organisation strategic (financial feasibility, increase implementation and
SP1 Market/competition, planning, planning tools in value, risks) communication
Process-specific
strengths/weaknesses, etc.
1) Strategic Planning, 2) Management Support, 3) Enhancement of Organisation, Processes, Instruments & Systems
116
Part II: Controller competences critical to success
117
Controller Competence Model
Current relieve and complement the controllers in their traditional duties such as
challenges for the creating reports. However, due to increasing pressure for efficiency and
strategic effectiveness, managers are looking to delegate complex and demanding
controller
tasks to controlling. These management tasks mostly include strategic
questions, analyses, and formulating and implementing strategies. Con-
trollers are thus changing from professional experts to strategic partners of
the management.
4.3.2 Model function profile in the context of the IGC Process Model
Goals: Strategic controllers support the management in securing the
organisation's long-term existence and value enhancement. This entails
building and defending competitive advantages as well as developing
future potentials for success by choosing the path along which the
organisation should develop.
Core tasks:
• Strategic planning: Coordination of the strategic planning process and
strategic development
• Supporting, conducting, and coordinating strategic analyses, particu-
larly of the competitive environment and the internal strengths and
weaknesses
• Supporting the development and evaluation of strategic options
• Supporting the planning of strategic target positions and combining
the target positions in a strategy map
• Coordinating the strategic programme planning
• Helping the management with strategy communication
• Strategic control/strategy monitoring: Monitoring the implementa-
tion of strategic goals and initiating countermeasures, if necessary
• Strategic reporting and strategic monitoring of the external and internal
environment in order to be able to initiate strategic adjustments in time
• Contributing to strategically important special projects requiring
detailed knowledge of strategy implementation
Role expectations: Strategic controllers ensure an efficient strategy
development process, rational utilisation of assets (investments, M&A)
and affordable growth. They support the management with their
knowledge of methods and tools and their skills. They also ensure that,
ultimately, clear goals, priorities and focal points are set, and that
successful implementation is possible. Strategic controllers are the
business conscience in the strategic process and always keep a financially
responsible eye on it. They advise managers on strategic decisions and
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Part II: Controller competences critical to success
actively help develop new business models. In addition, they monitor the
success and progress of a strategy's implementation, and issue timely
warnings in case of implementation issues or changed strategic framework
conditions on the market.
The function profile laid out here assumes that strategic controllers
perform their tasks autonomously, fully, and having the appropriate
experience. This is a senior function as discussed in the function
hierarchies in Chapter III.1.3.
Competences Critical to
Process Top 3 competences
Success
Management support • Consulting skills • Holistic thinking
• Ability to assess things • Creative skills
• Inspiring others • Decision-making ability
• Inspiring others
• Creative drive
• Communication skills
• Articulateness
• Ability to solve conflicts
• Consulting skills
• Conceptional strength
• Ability to assess things
Enhancement of organisati- • Holistic thinking • Holistic thinking
on, processes, instruments &
systems.
• Inspiring others • Openness to change
• Ability to assess things • Creative skills
• Inspiring others
• Creative drive
• Ability to try new things
• Ability to integrate
• Willingness to experiment
• Ability to understand
others' perspective
• Ability to assess things
• Conceptional strength
• Project management
Fig. 57a: Top competences for strategic controllers
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Part II: Controller competences critical to success
121
Controller Competence Model
strengths/weaknesses, etc.
Process-specific
Instruments for value and Instruments of multi- Developing and preparing Project-related IT and
risk-oriented project controlling/
PIC2 investment evaluation and
business cases (business software knowledge
programme management casestemplates)
strategy assessment
1) Strategic Planning, 2) Project and Investment Controlling, 3) Management Support, 4) Enhancement of Organisation, Processes, Instruments & Systems
122
Part II: Controller competences critical to success
123
Controller Competence Model
a shared service centre. This removes them from the front line of the
business, but also from direct access to information. Success as a group
controller requires not only solid networking with the on-site control-
lers, but also strict and standardised planning and reporting processes.
Strategic group controlling deals with long-term, important cases. In
complex investment holding structures, this often entails setting higher-
level goals, planning the business portfolio on a group level, related
acquisitions and disinvestments, and developing competitive strategies
on the respective levels of individual business areas in order to secure
success potentials. Group controlling operates short-term, supporting
investment management through the establishment, maintenance and
operation of planning and reporting processes. Its depth and scope of
influence largely depend on the headquarters' claim to leadership.
Depending on the role a holding assumes, it also determines group
controlling's areas of influence. Operational holdings usually influence
the fiscal goals, resource distribution, formulation of strategy and
operational measures. The strategic holding focuses its influence on the
first three fields and largely keeps out of operational measures. The
financial holding concentrates on fiscal goals and resource distribution,
and the investment company limits its influence to setting the financial
goals.30
Conception and organisation of group controlling is significantly
determined not only by the investment strategy, but also by the core
business's structure. Regardless of that, it is recommended to rank group
controlling as high as possible in the management hierarchy so that
controlling measures can be implemented across the whole company and
management acceptance in the affiliated companies is ensured. Fur-
thermore, group controllers should have managerial authority over
controllers of subordinate units.
In increasingly globally distributed companies, group controlling often
means bridging not only cultural differences, but also different time
zones, public holidays, etc. In order to generate added value and justify
their own position, group controllers must not only use a critical
third-party opinion from „outside“ or „above“ to convey a realistic
comprehensive picture to the holding management of the holding's plans
and current performance, but must also put their performance in the
overall context of the parent company as part of portfolio management.
30
See Burger/Ulbrich/Ahlemeyer, 2010.
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Part II: Controller competences critical to success
4.4.2 Model function profile in the context of the IGC Process Model
Goals: Group controllers ensure an organisation's goal-oriented business
coordination and investment control.
Core tasks:
• Contact with / interface with the investments in the course of
planning and reporting
• Organisational control of the holdings' planning and reporting
processes (schedules, formal aspects, planning premises)
• Business analysis of, evaluation of and commenting on the holdings'
planning proposals, investment requests, forecasts and monthly/quar-
terly statements; benchmarking
• Consolidating the plans and reports
• Business evaluation of the holdings in the course of strategic planning
(portfolio management)
• Supporting M&A with analyses
• Risk controlling for the holdings from the parent company's per-
spective
• Continuous reporting to the appropriate managers
• Business support
• Knowledge of strategy implementation
Role expectations: Group controllers assume the role of sparring partner
for the management with regard to portfolio management. They advise
the parent company's management on the usefulness of planning
proposals and the ongoing performance of holdings. They also inform
the management about a potential need for action or intervention.
Group controllers play a leading role in coordinating the collaboration of
the parent company's and the holdings' managers and controllers with
regard to enterprise planning and management.
The function profile created here describes the tasks of a strategic
holding's group controller, including the fields of influence outlined
under item a. This has an effect on the derivation of competences critical
to success and should therefore be kept in mind. In addition, considering
the function hierarchies discussed in Chapter III.1.3., it is further
claimed that this is a senior group controller who is able to perform the
tasks autonomously and fully.
125
Controller Competence Model
126
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127
Controller Competence Model
128
Part II: Controller competences critical to success
129
Controller Competence Model
Investment and M&A process, company Strategic reporting and Goodwill controlling/
corporate strategy and strategy evaluation monitoring and early acquisition controlling
SP1 Knowledge strategic detection
programmes
Process planning and Planning integration Risk-adjusted planning IT tools for integrated
budgeting for parent and (vertically, horizontally, Range planning group planning
OPB2
subsidiaries, target-setting functionally),
and process management
professional knowledge
consolidation
Value and risk-oriented Instruments of multi- Developing and preparing Investment monitoring/
instruments for project controlling and business cases (standards controlling
PIC4
investment evaluation strategic programme for business cases)
management
Process risk Risk-return approaches Risk reporting for Rating and financing
management, legal and Simulations governance bodies
RM5
regulatory framework
1) Strategic Planning, 2) Operational Planning and Budgeting, 3) Management Reporting, 4) Project and Investment Controlling, 5) Risk management, 6) Management Support
130
Part II: Controller competences critical to success
131
Controller Competence Model
4.5.2 Model function profile in the context of the IGC Process Model
Goals: Sales controllers enable rational decision preparing and economi-
cal actions along the entire sales process. They secure external and
internal information sources for sales planning and management and
develop them further. In addition, they also prepare market research and
competition data for products, turnover and contribution margin,
interpret these data and advise on opportunities and risks in the markets.
Core tasks:
• Development of planning and control process procedures
• Development of planning, collection, and reporting systems for
incoming order, sales, revenue, contribution margin and cost centre
costs in sales (multidimensional)
• Maintenance and documentation of sales deduction types and rules
• Coordinating sales planning with manufacturing
• Providing tools for object-oriented advertising cost and performance
planning as well as promotion planning and management
• Developing and applying instruments for managing vendor efficiency,
developing and evaluating performance recording, establishing and
maintaining the customer database
• Developing and maintaining a system for producing sales price
proposals
• Determining the market and competitor data to be collected, data
collection
• Sales reporting
• Decision preparation, business consulting for marketing and sales
managers, ad hoc evaluations as necessary (ABC analyses, products,
customers, customer concentration)
132
Part II: Controller competences critical to success
133
Controller Competence Model
134
Part II: Controller competences critical to success
Process sales planning Integrating sales Interaction of sales IT tools for sales
professional knowledge
and designing planning planning into corporate planning and sales planning, interfaces to
OPB1
instruments planning control controlling systems
Process-specific
1) Operational Planning and Budgeting, 2) Forecast, 3) Enhancement of Organisation, Processes, Instruments & Systems
135
Controller Competence Model
136
Part II: Controller competences critical to success
4.6.2 Model function profile in the context of the IGC Process Model
Goals: Personnel controllers face the challenge of establishing com-
prehensive controlling for personnel work and the HR department while
also ensuring continuous improvement in personnel controlling as well
as adaptation to new developments. The core of the function entails
improving the strategic and operational personnel management's per-
formance to support the management as well as improving the HR
department's performance. However, it also entails driving automation
and optimisation of personnel planning and reporting processes.
Core tasks:
• Leading all personnel controlling processes based on the personnel
32
controlling process model. Process responsibility for personnel
controlling, including related partial processes, overall process ma-
nagement, authority over stipulations and policies for all personnel
controlling and personnel reporting matters.
• Operational and strategic personnel planning and forecasting as well
as contributing to corporate planning by pointing at personnel issues
and the integration of personnel planning into corporate planning
• Continuous reporting to the board or owner, representing personnel
controlling issues in various bodies including external bodies
• Collaborating with controlling and external departments, managing
personnel rationalisation projects, selecting personnel IT, introducing
personnel IT or personnel-related BI systems and managing HR
process optimisation projects or projects related to outsourcing
decisions
31
See Niedermayr/Waniczek/Wickel-Kirsch, 2014, p.18ff.
32
See Niedermayr/Waniczek/Wickel-Kirsch, 2014, p.24.
137
Controller Competence Model
139
Controller Competence Model
140
Part II: Controller competences critical to success
Process personnel Personnel cost KPIs for the factor IT tools for personnel
reporting, designing and accounting and ‘personnel’ and all reporting, tools for
MR2
integrating reports breakdown of personnel personnel processes reporting design
costs
1) Operational Planning and Budgeting, 2) Management Reporting, 3) Management Support, 4) Enhancement of Organisation, Processes, Instruments & Systems
141
Controller Competence Model
142
Part II: Controller competences critical to success
4.7.2 Model function profile in the context of the IGC Process Model
Goals: The production controller is responsible for ensuring an economi-
cal production process. His main responsibility is control and supervision
of production-related value creation processes. The main focus lies on
optimising production by increasing effectiveness and efficiency of the
underlying processes. In addition, the production controller has a
particularly important coordination function which involves coordinating
production with other parts of the organisation and providing the works
management and other decision-makers with production-specific infor-
mation.
Core tasks:
• Developing a production-specific controlling system (e.g. production
budget, KPI-supported production controlling)
• Conducting strategic production controlling (e.g. long-term pro-
duction/investment planning)
• Conducting operational production controlling (e.g. production target,
production programme, production cost planning)
• Supporting investment decisions in production (e.g. cost-benefit
analyses, investment appraisals)
• Conducting project controlling of special projects in production (e.g.
change in production methods, production start of new products)
• Ensuring structured data processes regarding data collection and
processing in the production planning and control system
33
See Roßmeißl/Gleich, in: Gleich/Grönke/Kirchmann/Leyk (eds.) 2014, p.141ff.
143
Controller Competence Model
144
Part II: Controller competences critical to success
145
Controller Competence Model
146
Part II: Controller competences critical to success
Know-how
- catalogue: Production Controller
OPB1 design of planning medium- and short- planning and control and software skills
instruments, production term planning
Process-specific
planning
147
Controller Competence Model
34
See Heyse/Erpenbeck/Ortmann (publ.), 2010, p.262f.
148
Part II: Controller competences critical to success
149
Controller Competence Model
150
Part II: Controller competences critical to success
151
Controller Competence Model
5 Literature
Böttger, Business Partnering im Controlling bei der BASF, in: Zeitschrift
für Controlling & Management, 56. 2012, pp.30-36.
Borchers, Beteiligungscontrolling in der Management-Holding – Ein
integratives Konzept, 2000.
Burger/Ulbrich/Ahlemeyer, Beteiligungscontrolling, 2nd ed., 2010.
152
Part II: Controller competences critical to success
153
Controller Competence Model
154
Part III: Implementing competence management for the controller field
155
Controller Competence Model
156
Part III: Implementing competence management for the controller field
157
Controller Competence Model
Senior
Junior
Assistant
Defining job It is the aim of function groups to combine positions with comparable
families across tasks and requirements into families across the various functional areas.
functional areas For instance, a senior in sales controlling should meet similar require-
ments in the competence categories of „leadership“, „customer focus“,
„future design“ or „efficiency“ to those of a senior in strategic controlling.
The function-specific professional knowledge, on the other hand, will
differ significantly.
The vertical dimension, ranging from the head of a particular functional
area to the assistant in this area, can then be established by means of
various steps in the form of a differentiated requirement or target profile
(see also Chapter I.3).
158
Part III: Implementing competence management for the controller field
159
Controller Competence Model
6 Literature
Heyse/Erpenbeck/Ortmann, (eds.), Grundstrukturen menschlicher Kom-
petenzen: Praxiserprobte Konzepte und Instrumente, 2010.
Erpenbeck, (ed.), Der Königsweg zur Kompetenz, Grundlagen qualitativ-
quantitativer Kompetenzerfassung, 2012.
160
Part IV: Implications for personnel work in the controller field
Personnel
marketing
Succession Personnel
planning recruitment
Controller Competences
critical to success
Personnel Work
development organisation
Performance
management
1
See IGC, eds., 2013.
161
Controller Competence Model
162
Part IV: Implications for personnel work in the controller field
2
See Heyse/Erpenbeck/Ortmann, 2012, p.63.
163
Controller Competence Model
Orienting training Rather less commonly used are specific internal seminars or training and
activities towards coaching formats, although particularly in this case tailored competence
the future and know-how building would be possible. Even less common is e-learning.
controller role For that reason, these two instruments of the internal development of
controllers can be seen as „adjusting screws“ to emphasise competence-
based training. Here, the Controller Competence Model can be used as the
basis for identifying suitable training content and participants.
Aligning the educational activities with the target vision of the future
role of the controller in the company (see Fig. 66) is also important. In
many groups, a decrease in data management tasks can be observed as
these are taken over by integrated and automated ERP systems. Instead,
controllers are increasingly becoming active as consultants in the areas of
analysis and decision support. These deliberations, as well as a specially
defined target vision or mission statement, could also decisively
influence training and educational activities for controllers in general.
3
See Göttling/Gleich/Lauber/Overesch, 2013, p.53.
164
Part IV: Implications for personnel work in the controller field
Analysis
Role Change Supporting Decisions
Analysis
Planning
Process Support and
Planning Standardisation and Quality Reporting
and Improvement
Reporting
Data
Integrated Systems,
Data Collection and Automation
Preparation
165
Controller Competence Model
met more easily and, at the same time, fewer subjective decisions are
made. The competence profiles of the succession candidates should be
aligned with the target profiles as much as possible, or it should be
possible to align them quickly (no later than at the time of filling the
position). The development instruments for controllers outlined above
could also be used here.
Focused Apart from succession planning at the process level or for various
identification of controller positions, succession planning for managers in the controller
succession field is another difficult task. The model competence profiles created can
candidates for also come in handy to find and install the right managers for the
management
positions
controller organisation from the point of view of the top management.
The competence descriptions developed here help to find the right
experts for the various controlling issues as well as to evaluate their
competences systematically. For instance, professional discussions or
case studies guided by the Competence Model can be useful in selecting
the right experts when looking for professionals.
Besides purely professionally motivated selection criteria, managers of
the controller field should mainly possess pronounced leadership
competences (e.g. the ability to delegate and make decisions or
integration skills) together with efficiency and customer-related compe-
tences. These various competence aspects are taken into account in the
Controller Competence Model.
Apart from staff selection as such and succession planning, the
Competence Model also assists the head controllers in three further
leadership tasks:6
• Tasks can be allocated within the controller organisation in such a way
that employees are ideally put to use based on their personal
competences.
• Controllers' performance can be assessed more correctly, which also
makes possible effective measures to improve performance (actually a
core controller competence).
• Targeted development measures can be taken to train controllers,
continuously improve their qualifications in their function and enable
a long-term development to tie the employees to the company.
Controller Also HR experts dealing with personnel matters can use the profiles
competence outlined when describing a vacant post and looking for a successor.
profiles for Personnel marketing with clearly defined competences increases the
personnel quality of job ads and makes it easier for the company to position itself
marketing
both clearly and credibly on the personnel market. Apart from the job
6
See Göttling/Gleich/Lauber/Overesch, 2013, p.51.
166
Part IV: Implications for personnel work in the controller field
5 Literature
Göttling/Gleich/Lauber/Overesch, Erfolgskritische Kompetenzen von Con-
trollern, in: Gleich, (eds., 2013), Controllingprozesse optimieren, 2013,
pp.39–54.
Heyse/Erpenbeck/Ortmann, (eds.), Grundstrukturen menschlicher Kom-
petenzen. Praxiserprobte Instrumente und Konzepte, 2010.
International Group of Controlling (eds.), Controlling-Prozesskenn-
zahlen, 2013.
Müller/Schmidt, Effizienz bleibt wichtig – Unterstützung der Steuerung
wird wichtiger!, in: Gleich/Gänßlen/Losbichler, (eds., 2011), Der Con-
trolling-Berater, Volume 17: Challenge Controlling 2015, 2011, pp.75–94.
Seufert, Entwicklungsstand, Potenziale und zukünftige Herausforderun-
gen von Big Data – Ergebnisse einer empirischen Studie, in: HMD Praxis
der Wirtschaftsinformatik, Vol. 51, H. 4, 2014, pp.412– 423.
7
See ibid.
167
Controller Competence Model
168
Appendix A: List of competences
1
See Heyse/Erpenbeck/Ortmann, 2010.
169
Controller Competence Model
170
Appendix A: List of competences
171
Controller Competence Model
• Can mediate between his own and the group's performance level.
Exaggeration of competence:
Overrates teamwork; invests too much time in group work.
Key:
S/P: Hybrid of socio-communicative competence and personal
competence K: Knowledge worker competence
172
Appendix A: List of competences
173
Controller Competence Model
Exaggeration of competence:
Can turn into a workaholic and tends to be excessively diligent.
174
Appendix A: List of competences
175
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176
Appendix A: List of competences
Exaggeration of competence:
Puts principles above all; is out of touch and far from reality.
Reason for selection:
In companies, there are frequently decision situations where thinking
along mere business lines would fall short. Particularly in the cases of
social or societal results of entrepreneurial behaviour, or the critical
assessment of projects, investments, plans and strategies, controllers
should bring in a strong, personal value framework and, if in doubt,
withstand the pressure of a management that thinks differently, as well
as act responsibly and with integrity.
Key:
P: Personal competences L: Output category Leadership
AP: Competence across processes
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Appendix A: List of competences
179
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180
Appendix A: List of competences
181
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182
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183
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184
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185
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186
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Exaggeration of competence:
Overinterprets issues and overreacts; slows down decisions because he
anticipates all possible consequences, only sees negative effects.
Reason for selection:
Controllers support managers in decision situations. A profound
professional and methodological perspective, together with an experi-
ence-based business perspective, is one of the core assets of a controller.
With a good ability to assess things based on professional knowledge
and experience controller are able to provide better support in
decisions. Especially in ad-hoc decision situation this is essential.
Key:
P/P: Hybrid of professional and methodological competence and
personal competence KA: Output category Know-how & Application
AP: Competence across processes
188
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191
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193
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195
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197
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199
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200
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201
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203
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205
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207
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209
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210
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211
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213
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214
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215
Controller Competence Model
Exaggeration of competence:
Prefers project-related group work also in cases where individual work
would be appropriate.
Key:
P/S: Hybrid of professional and methodological competence and
socio-communicative competence L: Output category Leadership
S: Process-specific competence
216
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217
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Appendix A: List of competences
219
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220
Appendix B: Know-how catalogue
221
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222
Appendix B: Know-how catalogue
223
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224
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225
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227
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229
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230
Appendix B: Know-how catalogue
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232
Abbildungsverzeichnis
Abbildungsverzeichnis
Fig. 1: Structure of this publication ......................................................... 16
Fig. 2: Fulfilment of and change in the requirements from controller
competences .................................................................................... 18
Fig. 3: Management of controller competences .................................... 20
Fig. 4: CFO and senior controllers are in charge of competence
management .................................................................................... 22
Fig. 5: Underlying definition of competence ......................................... 23
Fig. 6: Simulation of capacity risk (shortfall and surplus) on a
function-group basis ...................................................................... 26
Fig. 7: Model competence profile – target profile versus actual profile . . 27
Fig. 8: Comparison of the model competence profile of a senior
manager with a departmental expert .......................................... 28
Fig. 9: Embedding the Controller Competence Model in the
overall architecture of the IGC standards .................................. 35
Fig. 10: Controlling Process Model of the International Group of
Controlling ...................................................................................... 37
Fig. 11: Elements of the IGC controller competence model ................. 39
Fig. 12: Competence atlas by Heyse/Erpenbeck ...................................... 40
Fig. 13: Levels of the list of controller competences ............................... 41
Fig. 14: Methodological proceeding in deriving competences .............. 42
Fig. 15: Phase 1 – example of a competence matrix on the sub-
process level for the main process Enhancement of
Organisation, Processes, Instruments and Systems................... 43
Fig. 16: Phase 2 – examples of competences critical for success on
the main process level .................................................................... 43
Fig. 17: Output-oriented grid of the list of controller competences .... 46
Fig. 18: Basic competences for knowledge workers by competence
class ................................................................................................... 50
Fig. 19: Self-reliance as basic competence for knowledge workers ............ 51
Fig. 20: Controller competences across processes by competence
class ................................................................................................... 53
233
Fig. 21: Controller competences across processes by output
category .......................................................................................... 54
Fig. 22a: Inspiring others as a controller competence across processes . . 55
Fig. 22b: Scaling the controller competence across processes
Inspiring others .............................................................................. 56
Fig. 23a: Professional knowledge as a controller competence across
processes ........................................................................................ 57
Fig. 23b: Scaling the controller competence across processes
Professional knowledge .................................................................. 57
Fig. 24: Professional knowledge across processes .................................... 59
Fig. 25a: Process-specific competences „Strategic planning“ by
competence classes ....................................................................... 60
Fig. 25b: Process-specific competences „Strategic planning“ by
output categories .......................................................................... 61
Fig. 26a: Openness to change as process-specific controller
competence – Strategic planning ............................................... 62
Fig. 26b: Scaling the process-specific controller competence
Openness to change ....................................................................... 63
Fig. 27: Process-specific Professional knowledge– Strategic planning . . . 64
Fig. 28a: Process-specific competences „Operational planning and
budgeting“ by competence classes ............................................. 65
Fig. 28b: Process-specific competences „Operational planning and
budgeting“ by output categories ................................................ 66
Fig. 29a: Organisational skills as process-specific controller
competence – Operational planning and budgeting .............. 67
Fig. 29b: Scaling the process-specific controller competence
Organisational skills ...................................................................... 68
Fig. 30: Process-specific Professional knowledge – Operational
planning and budgeting .............................................................. 69
Fig. 31a: Process-specific competences „Forecasting“ by competence
classes .............................................................................................. 70
Fig. 31b: Process-specific competences „Forecasting“ by output
categories ....................................................................................... 70
Fig. 32a: Market knowledge as process-specific controller
competence – Forecasting ........................................................... 71
234
Abbildungsverzeichnis
235
Fig. 44a: Ability to solve conflicts as process-specific controller
competence – Risk management ................................................ 89
Fig. 44b: Scaling the process-specific controller competence
Ability to solve conflicts ................................................................ 89
Fig. 45: Process-specific Professional knowledge – Risk management ... 90
Fig. 46a: Process-specific competences „Personnel controlling“
by competence classes .................................................................. 92
Fig. 46b: Process-specific competences „Personnel controlling“
by output categories .................................................................... 92
Fig. 47a: Cooperative skills as process-specific controller
competence – Personnel controlling ......................................... 94
Fig. 47b: Scaling the process-specific controller competence
Cooperative skills ........................................................................... 94
Fig. 48: Process-specific Professional knowledge – Personnel
controlling ..................................................................................... 95
Fig. 49a: Process-specific competences „Management support“
by competence classes .................................................................. 96
Fig. 49b: Process-specific competences „Management support“
by output categories .................................................................... 97
Fig. 50a: Creative skills as process-specific controller
competence – Management support .......................................... 97
Fig. 50b: Scaling the process-specific controller competence
Creative skills ................................................................................. 98
Fig. 51: Process-specific Professional knowledge – Management
support ........................................................................................... 99
Fig. 52a: Process-specific competences Enhancement of the
organisation, processes, instruments & systems .................... 100
Fig. 52b: Process-specific competences Enhancement of the
organisation, processes, instruments & systems by
output categories ........................................................................ 101
Fig. 53a: Ability to try new things as a process-specific
controller competence – Enhancement of the
organisation, processes, instruments & systems .................... 102
Fig. 53b: Scaling the process-specific controller competence
Ability to try new things ............................................................. 102
236
Abbildungsverzeichnis
237
238