New Developments in CONTROLLING. Prof. Dr. Dr. h.c. mult. Péter Horváth Prague, April 25th 2014

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1 New Developments in CONTROLLING Prof. Dr. Dr. h.c. mult. Péter Horváth Prague, April 25th 2014

2 Agenda Pressure of Megatrends on Controlling Three Business Cases TOP Trends in Controlling Development in Management Accounting and Analytics Fast & flexible Management Control Systems Predictive Analytics with Big Data Compliance and Corporate Governance Sustainable Performance Management Integrated Reporting 2 New Developments in CONTROLLING

Management Control Systems Predictive Analytics with Big Data Compliance and Corporate

3 Pressure of Megatrends on Controlling Compliance Stakeholder Big Data Volatility Globalization Diversification Disruptive Innovation CONTROLLER Environmental Issues 3 New Developments in CONTROLLING

Diversification Disruptive Innovation CONTROLLER

4 Challenge: Disruptive Innovation Quelle: Stuttgarter Strategieforum 2014, Wolfgang Dehen, CEO OSRAM. 4 New Developments in CONTROLLING

5 Challenge: Disruptive Innovation Quelle: Stuttgarter Strategieforum 2014, Wolfgang Dehen, CEO OSRAM. 5 New Developments in CONTROLLING

6 Challenge: Globalization Quelle: Stuttgarter Strategieforum 2014, Prof. Dr. Michael Kaschke, ZEISS Gruppe. 6 New Developments in CONTROLLING

7 Challenge: Diversification Quelle: Stuttgarter Strategieforum 2014, Rainer Schulz, CEO REHAU. 7 New Developments in CONTROLLING

8 Challenge: Diversification Quelle: Stuttgarter Strategieforum 2014, Rainer Schulz, CEO REHAU. 8 New Developments in CONTROLLING

9 Challenge: Diversification Quelle: Stuttgarter Strategieforum 2014, Rainer Schulz, CEO REHAU. 9 New Developments in CONTROLLING

10 The TOP-TEN Topics for Controlling Grundsätzliche Positionierung Business Partner Verhaltensorientiertes Controlling Informationssysteme Controllernachwuchs Ressourcen Zielgrößen Effizienz des Unternehmens & Effizienz des Controllings Controllinginhalte Nachhaltigkeit Volatilität Compliance Beteiligung an der strategischen Planung Zusammenspiel internes & externes Rechnungswesen Controllingaufgaben Quelle: Schäffer, U., Weber, J., Zukunftsthemen des Controllings, in: ZfC, 24 (2012), S New Developments in CONTROLLING

Controllinginhalte Nachhaltigkeit Volatilität Compliance Beteiligung an der strategischen Planung Zusammenspiel internes & externes

11 Six Eras of Management Accounting Precious metal and paper money piles, ultimately leading to double-entry bookkeeping (Luca Pacioli, 1494) 2. Medieval Standard cost accounting (to reflect Frederick Winslow Taylor's manufacturing scientific methods, 1911) 3. Industrial Age The U.S.Great Depression resulted in regulatory reforms to protect investors (1930s) 4. Regulatory Compliance "Causal" cost tracing of increasingly diverse types of products, services, channels, and customers 5. Consumer 6. Predictive Analytics A shift of emphasis from a historical to a predictive view of strategy and operations Rocksand stone piles 1. Ancient 20,000 BC Quelle: Cokins, G., Top 7 Trends in Management Accounting, in: Strategic Finance, Dec. 2013, S New Developments in CONTROLLING

Regulatory Compliance "Causal" cost tracing of increasingly diverse types of products, services, channels, and customers 5. Consumer 6.

12 The Seven Major Trends in Management Accounting The seven major trends in management accounting are: 1. Expansion from product to channel and customer profitability analysis, 2. Management accounting s expanding role with enterprise performance management (EPM), 3. The shift to predictive accounting, 4. Business analytics embedded in EPM methods, 5. Coexisting and improved management accounting methods, 6. Managing information technology and shared services as a business, and 7. The need for better skills and competency with behavioral cost management. Quelle: Cokins, G., Top 7 Trends in Management Accounting, in: Strategic Finance, Dec. 2013, S New Developments in CONTROLLING

The shift to predictive accounting, 4. Business analytics embedded in EPM methods, 5. Coexisting and improved management accounting methods, 6.

13 Levels of Maturity in Management Accounting Quelle: Cokins, G., Top 7 Trends in Management Accounting, in: Strategic Finance, Dec. 2013, S , Jan. 2014, S New Developments in CONTROLLING

14 Development in Analytics Term Time frame Specific meaning Decision support Use of data analysis to support decision making Executive support Focus on data analysis for decisions by senior executives Online analytical processing (OLAP) Software for analyzing multidimensional data tables Business intelligence Tools to support datadriven decisions, with emphasis on reporting Analytics Focus on statistical and mathematical analysis for decisions Big data 2010-present Focus on very large, unstructured, fast-moving data Quelle: Davenport, T.H., Big Data at work: Dispelling the Myths, Uncovering the Opportunities, in: Harvard Business Review, Boston New Developments in CONTROLLING

datadriven decisions, with emphasis on reporting Analytics 2005-2010 Focus on statistical and mathematical analysis for decisions Big data 2010-present Focus on very large,

15 Fast & Flexible Management Control Systems Quelle: IFUA Horváth & Partners. 15 New Developments in CONTROLLING

16 Volatility of the Copperprice Quelle: ICV Vorsprung vor Boom und Krise Das Controlling volatilitätsfest gestalten (2013). 16 New Developments in CONTROLLING

17 Volatility Chain Quelle: Horváth AG. 17 New Developments in CONTROLLING

18 Categories of Flexibility Improvement Quelle: Kersten/Singer (2010, S. 204) (zit. bei Spitzenpfeil/Schneider (2012, S.97)). 18 New Developments in CONTROLLING

19 Operational-Control-Approach: Consistent Information with Standardized ERP- Processes Quelle: Horváth AG. 19 New Developments in CONTROLLING

20 Enterprisewide Controlsystem of Costs Quelle: Horváth AG. 20 New Developments in CONTROLLING

21 Case: Long-term Planning at Lufthansa Quelle: ICV Vorsprung vor Boom und Krise Das Controlling volatilitätsfest gestalten (2013). 21 New Developments in CONTROLLING

22 Case: Short-term Management Control at TRUMPF Quelle: ICV Vorsprung vor Boom und Krise Das Controlling volatilitätsfest gestalten (2013). 22 New Developments in CONTROLLING

23 Case: Best-Practice-Sales-Control: Five KPIs to Control the Sales Organization Quelle: Horváth AG. 23 New Developments in CONTROLLING

24 Efficiency Improvement of the CFO-Area Outsourcing Zentralisierung Outsourcing Shared Service Center Optimierung Standardisierung Automatisierung Detaillierung Operational Excellence Scale Services Expert Services Factory Konzepte Onshore/Offshore Quelle: Horváth AG. 24 New Developments in CONTROLLING

25 Case for Predictive Analytics: BMW FACTS (on- & off-board diagnosis) Menge Kfz-Diagnosedaten ~17 Mio. Fahrzeuge im Einsatz ~4.000 Verkaufsvertretungen in 90 Ländern ~ Personen im Kundendienst bis zu 65 elektronische Kontrolleinheiten in einem einzigen BMW individuell auswählbare Optionen je Auto >1GB 15GB funktionsfähige Software je Auto Onboard Daten je Auto ~2.000 kundenrelevante Softwarefunktionen ~ Fehlercode-relevante Daten implementiert in Onboard Diagnose ~3.000 metrische Werte in allen elektronischen Kontrolleinheiten pro Auto im Durchschnitt ~ Prüfmodule für alle BMW Reihen ~ schematische Dokumente bis zu Diagnose-Sessions pro Tag weltweit ~170 reguläre Befundrückmeldungsprotokolle pro Tag Quelle: Eigene Darstellung in Anlehnung an Prenninger, J. (2013), BMW FACTS: FIELDDATA ANALYTICS AS A SELF SERVICE, S New Developments in CONTROLLING

26 FACTS Information for the Automotive Lifecycle Quelle: Eigene Darstellung in Anlehnung an Prenninger, J. (2013), BMW FACTS: FIELDDATA ANALYTICS AS A SELF SERVICE, S New Developments in CONTROLLING

27 The Internal Control System (COSO) Monitoring Information & Communications Control Activities Unit A Unit B Activity 1 Activity 2 Risk Assessment Control Environment 1992 Quelle: DIIR Website, Stand: New Developments in CONTROLLING

28 Enterprise Risk Management (COSO-ERM) Internal Environment Objective Setting Event Identification Risk Assessment Risk Response Control Activities Entity-Level Division Business Unit Subsidiary Information & Communications Monitoring 2004 Quelle: DIIR Website, Stand: New Developments in CONTROLLING

29 Sustainable Performance Management Inputs Prozesse Outputs Outcomes Externer Kontext Interner Kontext Branchen- Kontext Führung Nachhaltigkeitsstrategie Nachhaltigkeitsorganisation 2 Nachhaltigkeits- Leistung (Kann beides Stakeholderreaktionen sein: Output und Outcome) 3 Längerfristige finanzielle Unternehmens- Performance Finanzielle Ressourcen und Mitarbeiter Nachhaltigkeitsprogramme Quelle: Epstein, M. J.(2008), Making sustainability Work, S. 46. Unternehmerische Kosten/Nutzen 1 der Handlungen Feedbackschleife Es gibt 3 verschiedene Hauptauswirkungen: 1 Unternehmenskosten/-nutzen der Handlungen 2 Soziale Auswirkungen 3 Finanzielle Auswirkungen durch die Nachhaltigkeitsleistung 29 New Developments in CONTROLLING

30 Towards Integrated Reporting Quelle: IIRC (2011), Towards Integrated Reporting: Communicating Value in the 21st Century, September New Developments in CONTROLLING

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