Controller

IGC-DEFINITION

Controller / Controller
Controllers provide services for managers. They design and maintain the tools for planning and budgeting, for comparison of budgeted and actual figures and forecasts. It is their task to ensure transparency of costs and results at every level of management: from corporate policy to strategy, over operative planning down to day-to-day operations. They make sure that the systems they have developed, and which they keep up-to-date, are fit for management and adequate for controlling. In particular this means that they build up their systems with an eye to objectives, decision-making and allocation of responsibilities. Controllership is a collective term for all controller activities. The mission statement of the IGC International Group of Controlling defines the role of the controller as follows:

Controllers design and accompany the management process of goal-finding, planning and controlling and thus are co-responsible for reaching the objectives. Controllers ensure the transparency of business results, finance, processes and strategy and thus contribute to higher economic effectiveness. Controllers coordinate sub-targets and sub-plans in a holistic way and organise a reporting-system that is oriented towards the future and covers the enterprise as a whole. Controllers moderate and design the process of goal-finding, planning and management control so that every decision-maker can act in accordance with agreed objectives. Controllers provide all relevant controlling-information to managers. Controllers develop and maintain the controlling systems. Controllers are thus internal consultants to all decision-makers for questions in plan-ning, performance and accounting. The controller’s responsibility results from these tasks.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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