**Please note that this event will be in Chinese.
培训内容提要
本培训课是三个阶梯的管理控制培训课程中的第一阶梯，侧重向您系统展示德语国家
企业管理控制的基本理念和方法体系。
A. 德语国家企业管理控制的基本理念和实践
• 管理控制和管理控制师的基本理念
• 国际管理控制师协会 ICV和国际管理控制组织 IGC 对“管理控制师”的理解
• 管理控制师的典型工作范围
• 德国/欧洲以及美国企业对管理控制师工作的不同理解
• 管理控制、财务会计、企业理财和内部审计工作之间的关系和不同
• 管理控制和“企业内控”的关系
• 德语国家企业管理控制现状的实证调查
• 企业管理控制的发展趋势
B. 作为管理控制信息基础的财务和管理会计
• 管理控制工作的信息来源
• 财务会计和管理会计之间的差异和趋同
• 企业内部损益分析的基本模式
• 企业成本会计的“三步曲”和产品成本核算
• 企业管理会计“全景图”
C. 战略、业务和财务：管理控制的全方位视野
• 企业管理控制的“三位一体观”
• 分析、选择和表述企业战略
• 企业战略的执行对企业业务活动的影响
• 企业战略和业务活动在企业财务上的反映
• 企业财务层面的“三位一体观”
D. 企业计划和管理报表体系
• 企业计划和预算体系及其流程
• 管理控制师在企业计划和预算工作中的角色
• 企业管理控制报表的“四窗原则”
• 管理报表工作的成功要素
E. 管理绩效的测量和管理
• 企业目标和绩效管理
• 企业内部绩效管理中心的定义
• “ROI 树” 和企业绩效管理指标体系
• 管理控制师在企业绩效管理工作中的角色
F. 管理控制师的职能和管理控制工作的组织
• 管理控制工作的不同的组织模式及其比较
• 管理控制师的多样职能和多重角色
• “优秀”的管理控制师的素质要求和职业发展轨迹
Speaker Bio:
黄震博士 Dr. Zhen Huang
黄震博士在德国和中国从事企业战略和管理咨询工作，至今已有 18 年以上的经验。在他 2003年年底独立开业之前，他曾就职于著名的国际战略和管理咨询公司，比如罗兰贝格国际战略管理咨询顾问公司慕尼黑总部，以及在德语国家企业管理控制和绩效管理咨询领域领先的赫华德管理咨询顾问公司。黄震博士是德国的 CA 管理控制学院在中国的独家授权培训合作伙伴。CA管理控制学院（www.controllerakademie.de）是德语国家最大的专门从事管理控制和管理控制师培训的培训机构，其培训课程已有 40 多年的历史。
Seminar Agenda
This seminar is the first course of our 3-stages program which has three courses in total. It is designed to give you a systematic overview on the basic ideas and concepts of controlling
practiced in the German-speaking countries.
A. The Basic Ideas And The Current Practice Of Controlling In German-Speaking Countries
• Controlling & Controller: The basic ideas
• The understanding of International Controller Verein ICV/International Group of
Controlling IGC: What is controller?
• Typical activities of a controller
• Comparison between the German/European and the US understanding of controlling
• The activities of controller, financial accountant, treasurer, and internal auditor in
comparison
• Controlling and „internal control“
• Controlling practice in German-speaking countries：Major findings of the empirical
studies
• Future trends of controlling
B. Financial And Management Accounting As Information Source For Controlling
• Major information source for controlling
• Differences and conversion between financial and management accounting
• Contribution margin and internal profitability analysis
• Cost accounting system and product calculation
• The “panorama view” on the system of management accounting
C. Strategy, Business Activities, And Finance: The Integral View Of Controlling
• “The Big Picture” of the controller: The “three altars” of controlling
• Analyzing, choosing and illustrating business strategy
• Implementing strategy in business activities
• The impact of business strategy and business actions on finance
• The “three (small) altars” of financial controlling
D. Planning & Reporting Systems
• Overall system and process of business planning & budgeting
• The roles of a controller in the planning & budgeting process
• The “4 Windows” principle of controlling reporting
• Major success factors for controlling reporting
E. Performance Measurement And Management
• Management by objectives and performance management
• Internal performance centers and their definition
• The “ROI Tree” and other major systems of performance ratios
• The roles of a controller in business performance management
F. Controller’s Functions And Controlling Organization
• Organization of controlling: different structures and models
• The multiple functions and roles of a controller
• The qualification profile and the career path of a “good” controller
Speaker Bio:
Dr. Zhen Huang has been working as strategy & management consultant in Germany and China for more than 18 years now. Before he set up his own business in late 2003, he had worked for leading
international consultancies for many years, such as for Roland Berger Strategy Consultants in Munich, Germany, and Horváth & Partners, a consulting firm specializing on controlling and performance
management and well known in the German-speaking countries. Dr. Huang is the exclusive training partner of CA Controller Akademie in China. CA Controller Akademie (www.controllerakademie.de) is
the market leader for controlling and controller training in the German-speaking countries with 40+ years of experience.