{"id":8341,"date":"2024-11-27T12:40:58","date_gmt":"2024-11-27T12:40:58","guid":{"rendered":"https:\/\/icv-controlling.com\/controller-profession\/"},"modified":"2025-12-06T17:13:43","modified_gmt":"2025-12-06T17:13:43","slug":"controller-profession","status":"publish","type":"page","link":"https:\/\/icv-controlling.com\/en\/controller-profession\/","title":{"rendered":"Controller profession"},"content":{"rendered":"<section id=\"acf-block-6749e651ab8ef\" class=\"header-text-image relative overflow-hidden bg-bg-lightblue text-text-default  dark:!text-light dark:!bg-dark\">\n    <div class=\"max-w-screen-fhd mx-auto\">\n        <div class=\"header-text-image-wrapper mx-auto max-xl:px-lg max-md:px-md max-sm:px-sm max-xs:px-xs xl:flex flex-row-reverse xl:pl-32\">\n                            <div class=\"header-bg xl:h-[65vh] xl:max-h-[1000px] xl:w-1\/2 overflow-hidden py-12 \"> <img loading=\"lazy\" decoding=\"async\" width=\"591\" height=\"443\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/12\/ICV-Image-18.jpg\" class=\"object-cover z-0 h-full w-full object-center\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/12\/ICV-Image-18.jpg 591w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/12\/ICV-Image-18-300x225.jpg 300w\" sizes=\"(max-width: 591px) 100vw, 591px\" \/>                <\/div>             <div class=\"header-content px-xs sm:px-12 md:px-32 xl:px-0 relative py-10 md:py-16 xl:py-3 xl:min-h-[65vh] xl:h-auto mx-auto max-h-[1000px] w-full xl:w-1\/2 flex flex-col z-10 justify-center align-left xl:pr-32\">\n                                    <h1 class=\"w-full font-bold typo-h1-header\">What does a controller actually do?<\/h1>\n                                    <p class=\"w-full pb-6 pt-4 typo-body xl:pb-12\">Controllers are more than just experts in numbers. They are communicative interfaces, analytical thinkers and strategic trailblazers who lead companies successfully into the future. <\/p>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n<section id=\"acf-block-6749d1b86095e\" class=\"anchor-navi bg-white z-[800] max-lg:border-t border-b border-grey2 \">\n    <div class=\"anchors-wrap py-[29px] max-w-screen-3xl px-5 flex items-start justify-between gap-5 mx-auto outside-grid-x relative cursor-pointer\"> \n        <div class=\"w-7 lg:ml-8\"><\/div>\n        <div class=\"anchor-links-wrap text-center \">\n            <div class=\"title block uppercase font-fhd-body typo-body font-bold text-primary z-20 relative pointer-events-none\">Page content<\/div> \n            <div class=\"anchor-links h-0 overflow-hidden grid grid-cols-1 w-full z-20 relative top-[29px] gap-xs text-center\">\n                <!-- place to create links by js -->\n            <\/div>\n        <\/div>\n        <div class=\"toggle-btn flex items-center justify-center z-20 relative w-7 h-7 lg:mr-8 pointer-events-none\">\n            <svg class=\"toggle\" width=\"26\" height=\"20\" viewBox=\"0 0 26 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                <line x1=\"6.3795e-08\" y1=\"1\" x2=\"26\" y2=\"1\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"6.3795e-08\" y1=\"10\" x2=\"26\" y2=\"10\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"6.3795e-08\" y1=\"19\" x2=\"26\" y2=\"19\" stroke=\"#003460\" stroke-width=\"2\"\/>\n            <\/svg>\n            <svg class=\"exit mr-0.5\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                <line x1=\"19.0919\" y1=\"0.707107\" x2=\"0.707095\" y2=\"19.0919\" stroke=\"#003460\" stroke-width=\"2\"\/>\n                <line x1=\"19.0917\" y1=\"19.0919\" x2=\"0.706945\" y2=\"0.707096\" stroke=\"#003460\" stroke-width=\"2\"\/>\n            <\/svg>\n        <\/div>\n    <\/div>\n<\/section><section id=\"acf-block-6749e651abe5a\" class=\"text-image-module bg-bg-default text-text-default \">\n    <div class=\"dark:!text-white dark:!bg-dark\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                <h2 class='headline-element align-left typo-h2 font-bold'>Job profile and options<\/h2>            <\/div>\n            <div class=\"grid grid-cols-1 2xl:gap-offsetMd gap-md lg:mt-lg mt-md\">\n                <div class=\"text-image-single flex max-lg:flex-col\">\n      <div class=\"image-box lg:w-1\/2 lg:order-1\">\n        <div class=\"image-box-img overflow-hidden aspect-square \">\n          <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"533\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-768x533.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-768x533.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-300x208.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-1024x710.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-1536x1065.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-2048x1420.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-1900x1318.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/jason-goodman-Ti7LQ0r-zy4-unsplash-1240x860.jpg 1240w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>        <\/div>\n      <\/div>\n      <div class=\"content-box lg:w-1\/2 flex flex-col justify-center bg-bg-transparent \">\n        <div class=\"content-box-inner  image-side-right \">\n          <h2 class='headline-element align-left typo-h3 font-bold'>What are your tasks as a controller?<\/h2><div class='text-element align-left typo-body mt-xs'><p>Controlling covers the entire process from target setting to planning and management in the area of finance and performance management.<\/p>\n<p>This also includes the responsibility for defining, deciding and controlling. Controlling must therefore be assigned to a manager. They must decide on targets, target levels and detailed planning. While the manager runs the business and is responsible for the result, the controller has the economic significance and assumes responsibility for the transparency of results. This interaction between management and controller is what makes up the intersection of controlling.    <\/p>\n<p>Management work is not tied to a specific company size, but must also be taken on in a binding manner in small companies. Controlling does not have to be tied to a specific person. However, management must be oriented towards objectives and planning, and must also be anticipatory, adaptive and decentralized. If there is no management that meets these requirements, there is no point in installing controller services.   <\/p>\n<\/div>        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"text-image-single flex max-lg:flex-col\">\n      <div class=\"image-box lg:w-1\/2 \">\n        <div class=\"image-box-img overflow-hidden aspect-square \">\n          <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-768x512.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-1024x683.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-1536x1025.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-1900x1268.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920-1240x827.jpg 1240w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/office-1209640_1920.jpg 1920w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>        <\/div>\n      <\/div>\n      <div class=\"content-box lg:w-1\/2 flex flex-col justify-center bg-bg-transparent \">\n        <div class=\"content-box-inner  image-side-left \">\n          <h2 class='headline-element align-left typo-h3 font-bold'>What requirements should you fulfill as a controller?<\/h2><div class='text-element align-left typo-body mt-xs'><p>As a controller, you need the ability to present and explain plans and results. You need to be prepared to answer questions and engage in discussions. You are often required to deliver bad news or demand accountability. In addition to good communication, rhetorical and social skills, assertiveness and perseverance are particularly important.   <\/p>\n<p>Basic mathematical skills and logical, but also entrepreneurial thinking (and action) are basic requirements for successful controlling. For the latter, a commercial education is a good basis. In manufacturing companies, technical understanding is indispensable. Specific controlling knowledge on top enables you as a controller to use instruments, interpret results and derive measures from them. The data required for this is usually determined using software. In-depth knowledge of the relevant programs, current tools and techniques as well as communication media are therefore also part of the requirements portfolio of a modern controller.     <\/p>\n<\/div>        <\/div>\n      <\/div>\n    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section><section id=\"acf-block-6749c68f21bc8\" class=\"video-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n                <div class=\"hp-player aspect-video\">\n           <div class=\"brlbs-cmpnt-container brlbs-cmpnt-content-blocker brlbs-cmpnt-with-individual-styles\" data-borlabs-cookie-content-blocker-id=\"youtube-content-blocker\" data-borlabs-cookie-content=\"PGlmcmFtZSBjbGFzcz0ibGF6eUVsZW1lbnQiIHNyYz0iLy93d3cueW91dHViZS1ub2Nvb2tpZS5jb20vZW1iZWQvWmswdVlGaVE1TWM\/cmVsPTAmY29udHJvbHM9MCZzaG93aW5mbz0wIiBmcmFtZWJvcmRlcj0iMCIgYWxsb3dmdWxsc2NyZWVuIGFsbG93dHJhbnNwYXJlbmN5PgogICAgICAgICAgPC9pZnJhbWU+\"><div class=\"brlbs-cmpnt-cb-preset-c brlbs-cmpnt-cb-youtube\"> <div class=\"brlbs-cmpnt-cb-thumbnail\" style=\"background-image: url('https:\/\/icv-controlling.com\/wp-content\/uploads\/borlabs-cookie\/1\/yt_Zk0uYFiQ5Mc_hqdefault.jpg')\"><\/div> <div class=\"brlbs-cmpnt-cb-main\"> <div class=\"brlbs-cmpnt-cb-play-button\"><\/div> <div class=\"brlbs-cmpnt-cb-content\"> <p class=\"brlbs-cmpnt-cb-description\">You are currently viewing a placeholder content from <strong>YouTube<\/strong>. To access the actual content, click the button below. Please note that doing so will share data with third-party providers.<\/p> <a class=\"brlbs-cmpnt-cb-provider-toggle\" href=\"#\" data-borlabs-cookie-show-provider-information role=\"button\">More Information<\/a> <\/div> <div class=\"brlbs-cmpnt-cb-buttons\"> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-unblock role=\"button\">Unblock content<\/a> <a class=\"brlbs-cmpnt-cb-btn\" href=\"#\" data-borlabs-cookie-accept-service role=\"button\" style=\"display: inherit\">Accept required service and unblock content<\/a> <\/div> <\/div> <\/div><\/div>\n        <\/div>\n        <\/div>\n<\/section><section id=\"acf-block-6749c68f220af\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-center mx-auto\">\n                <h2 class='headline-element align-left typo-h2 font-bold text-center'>What soft skills do controllers need?<\/h2>            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 lg:mt-lg mt-md\">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>This is how you should be:<\/h4><div class='text-element align-left typo-body mb-sm'>&#8211; communicative <br>&#8211; precise<br>&#8211; patient<br>&#8211; assertive<br>&#8211; empathetic<br><\/div>        <\/div>\n    <\/div>\n    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>You should know this:<\/h4><div class='text-element align-left typo-body mb-sm'>&#8211; the company&#8217;s market<br>&#8211; economic developments<br>&#8211; industry trends<br><\/div>        <\/div>\n    <\/div>\n    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>You should be able to do this:<\/h4><div class='text-element align-left typo-body mb-sm'>&#8211; Presenting<br>&#8211; Cost accounting<br>&#8211; Activity accounting<br>&#8211; Investment appraisal<br>&#8211; Business calculation techniques<br>&#8211; Operating IT systems<br><\/div>        <\/div>\n    <\/div>\n            <\/div>\n\n        <\/div>\n    <\/div>\n    <\/section><section id=\"acf-block-6749c68f22599\" class=\"text-image-module bg-bg-nightblue text-text-default \">\n    <div class=\"dark:!text-white dark:!bg-dark\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-center mx-auto\">\n                <h2 class='headline-element align-left typo-h2 font-bold'>The ICV as a career turbo<\/h2>            <\/div>\n            <div class=\"grid grid-cols-1 2xl:gap-offsetMd gap-md lg:mt-lg mt-md\">\n                <div class=\"text-image-single flex max-lg:flex-col\">\n      <div class=\"image-box lg:w-1\/2 \">\n        <div class=\"image-box-img overflow-hidden aspect-4\/3 \">\n          <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/csm_Dr._Richard_Lutz_fe9d081bf9-768x512.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/csm_Dr._Richard_Lutz_fe9d081bf9-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/csm_Dr._Richard_Lutz_fe9d081bf9-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2024\/11\/csm_Dr._Richard_Lutz_fe9d081bf9.jpg 800w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>        <\/div>\n      <\/div>\n      <div class=\"content-box lg:w-1\/2 flex flex-col justify-center bg-bg-white dark:!bg-dark dark:shadow-darkShadow\">\n        <div class=\"content-box-inner with-link image-side-left with-bg\">\n          <h4 class='headline-element align-left typo-h3 font-bold'>From controller to Group CEO<\/h4><div class='text-element align-left typo-body mt-xs'><p>Great careers: Siegfried G\u00e4n\u00dflen (former ICV Chairman of the Board, CEO Hansgrohe) and Dr. Richard Lutz, former ICV Board of Trustees and Congress Patron (former CEO DB). <\/p>\n<\/div>        <a target=\"\" href=\"https:\/\/icv-controlling.com\/en\/geschichte\/\" class=\"link-primary mt-sm with-icon\">\n            Learn all about the history of the ICV                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"text-image-single flex max-lg:flex-col\">\n      <div class=\"image-box lg:w-1\/2 lg:order-1\">\n        <div class=\"image-box-img overflow-hidden aspect-4\/3 \">\n          <img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-768x512.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-768x512.jpg 768w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-300x200.jpg 300w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-1024x683.jpg 1024w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-1536x1024.jpg 1536w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-2048x1365.jpg 2048w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-1900x1267.jpg 1900w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Fort-und-Weiterbildung-ICV-1240x827.jpg 1240w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>        <\/div>\n      <\/div>\n      <div class=\"content-box lg:w-1\/2 flex flex-col justify-center bg-bg-white dark:!bg-dark dark:shadow-darkShadow\">\n        <div class=\"content-box-inner with-link image-side-right with-bg\">\n          <h4 class='headline-element align-left typo-h3 font-bold'>Well-informed management partners<\/h4><div class='text-element align-left typo-body mt-xs'><p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"\u00dcbersetzung\" data-ved=\"2ahUKEwj158v14p-LAxWS-gIHHbO0J_MQ3ewLegQIBxAV\" aria-label=\"\u00dcbersetzter Text: Als vertrauensw\u00fcrdige Partner des Managements sind Controller die treibende Kraft f\u00fcr nachhaltigen Erfolg und H\u00fcter der finanziellen Integrit\u00e4t einer Organisation. Sie gestalten und erleichtern einen agilen Managementprozess der Zielsetzung, Planung und Kontrolle, um in einem sich schnell ver\u00e4ndernden Gesch\u00e4ftsumfeld erfolgreich zu sein.\"><span class=\"Y2IQFc\" lang=\"de\">As trusted partners of management, controllers are the driving force behind sustainable success and guardians of an organization&#8217;s financial integrity.  <\/span><\/p>\n<\/div>        <a target=\"\" href=\"https:\/\/icv-controlling.com\/en\/events\" class=\"link-primary mt-sm with-icon\">\n            Further education and training                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n      <\/div>\n    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section><section class=\"module-spacer bg-bg-default dark:!bg-dark pt-7 md:pt-10 xl:pt-14 \">\n<\/section><section id=\"acf-block-67486e4cc0922\" class=\"accordion-module bg-bg-default text-text-default \">\n  <div class=\"accordion dark:!bg-dark dark:!text-white\">\n    <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n      <div class=\"content-top max-w-3xl align-left mx-auto\">\n        <h2 class='headline-element align-left typo-h2 font-bold'>The 10 core elements of controlling<\/h2>      <\/div>\n              <div class=\"accordion_container max-w-3xl mx-auto lg:mt-lg mt-md\">\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-1\">\n              1. permanent increase in value            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>The aim of controlling is to permanently increase the value of the company and not to maximize earnings in the short term. The aim is to find a balance between building and maintaining success potential as a source of future profits and the ongoing realization of profits. We also see value enhancement in the context of all stakeholders.  <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-2\">\n              2. beyond the costs            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>Our controlling philosophy pursues a holistic approach to the targeted increase in value. The WEG symbol (growth-development-profit) provides orientation. We not only look at costs, but above all at the market. It is important to keep an eye on the budget as well as the competition.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-3\">\n              3. do not be satisfied with symptoms            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>In the ICV&#8217;s understanding, controlling must not stop at the financial symptoms, but must also consider the causes of developments, most of which are not financial. Effective controlling therefore extends not only to targets and key figures, but also to the processes and measures that precede them. <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-4\">\n              4. innovation and competitive advantages            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>In our understanding, controlling as a management process of target setting, planning and steering is not aimed at avoiding deviations or entrepreneurial flexibility and agility. Rather, it is about consciously dealing with the future of the company, recognizing opportunities at an early stage and building up competitive advantages. The target-oriented controlling instruments allow managers to be better and faster informed. This enables them to analyze increasingly complex conditions with greater care, make more targeted plans and take action more quickly.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-5\">\n              5. doing in the foreground            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>Controlling instruments should be as lean, simple and comprehensible as possible. Employees and managers must understand the key figures and tools used and be able to derive measures independently. The focus of controlling must be on specific actions and not on the system itself. It is about the effective cooperation of people and not about the fashionable grouping of figures.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-6\">\n              6. take responsibility            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>In our controlling approach, we see the controller or the controller function in an active, proactive role. Controllers are the positive trouble spot and tirelessly point out economic development and improvement opportunities. On the one hand, this requires an in-depth understanding of the market and business processes along the value chain from the customer to the point of sale. Controllers therefore share responsibility for the success of the company and the achievement of targets.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-7\">\n              7. business partner instead of number cruncher            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>Controllers ensure transparency of strategy, results, finances and processes. They therefore enable managers to manage the company without any surprises. Controlling in the sense of the ICV limits you to recognizing, but also to acting in accordance with this knowledge.<br \/>\nIt is crucial for the effectiveness of the controller&#8217;s work not to be content with producing the figures, but to focus more on their use as a partner to management.  <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-8\">\n              8 See the people behind the numbers            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>The controller must see the people behind the figures. To be effective, he must be a communicator and networker. In addition to open access to Maserer Global, this requires intercultural understanding and a willingness to operate internationally.  <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-9\">\n              9. represent the values of the company            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>The controller is committed to the good of the company and not to particular interests. They must be apolitical in their work. Only this neutrality allows him to fulfill his shared responsibility for the achievement of objectives. Credibility through an honest, open attitude on the part of the controller, which is oriented towards the values of the company, wins out over adaptation to the mainstream or significant individual interests.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n                  <div class=\"w-full overflow-hidden relative tab \" aria-hidden=\"false\">\n            <svg  width=\"19\" height=\"12\" viewBox=\"0 0 19 12\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n              <path class=\"stroke-text-default\" d=\"M17.1875 1.59375L9.59375 9.1875L2 1.59375\" stroke=\"black\" stroke-width=\"3\"\/>\n            <\/svg>\n            <button class=\"block w-full max-w-screen-md py-offsetXs pr-8 mx-auto font-bold text-left transition duration-300 ease-in-out cursor-pointer typo-body tab_title md:pr-14 focus:outline-none\" id=\"accordion-6a4e61bf58619-tab-10\">\n              10. be an integer            <\/button>\n            <div class=\"arrow-clickable-box cursor-pointer\"><\/div>\n            <div class=\"overflow-hidden tab-content \">\n              <div class=\"wrap\">\n                <div class='text-element align-left typo-body mb-offsetXs pr-8'><p>We see controllers as the commercial conscience of the company. Controllers must show backbone, resist temptation and take on the role of &#8220;spoilsport&#8221; in a positive way. However, controllers must not cement themselves in this role. They must take into account what they have learned, be open to new experiences and have an appetite for new things.   <\/p>\n<\/div>              <\/div>\n            <\/div>\n          <\/div>\n           \n        <\/div>\n          \n    <\/div>\n  <\/div>\n<\/section><section id=\"acf-block-6749c68f22797\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-center mx-auto\">\n                <h3 class='headline-element align-left typo-h2 font-bold text-center'>You might also be interested in<\/h3>            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 lg:mt-lg mt-md\">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a 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