bargaining power of suppliers is another competition force. It determines how much influence suppliers have on prices and other sales conditions.
Due to the big lever of lower purchasing prices, the Controlling system must also include procurement Controlling. Above all, the aim here is to support supplier selection. In terms of procurement management, it is important to manage supplier relations and identify problems as early as possible.
1.7What comes next
Now that we have described the principles of an effective Controlling system, the rest of this book will breathe life into the “House of Controlling”, i. e. we will present the individual building blocks. To do so, we will identify the most important features and characteristics and use real-world examples to illustrate them.
1.8Design checklist for managers and controllers
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Create clarity about your company’s business model! |
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Develop a controller mission statement together with job and competence descriptions for your controllers and your controlling function which are tailored to your company’s specific situation! |
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Define the building blocks of the “House of Controlling” in your company with a brief description for each one! |
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Clarify which strategic and operative challenges exist for your company and think about how the controlling function can help you overcome them. |
Further reading
If you would like to find out more about the tasks of Controlling and the role and competences of the controller, we recommend the following publications:
Gleich, R. (Ed.) (2015), Moderne Controllingkonzepte, Zukünftige Anforderungen erkennen und integrieren, Freiburg/Munich 2015.
or
IGC International Group of Controlling (2015), Controller-Kompetenzmodell, Leitfaden für die moderne Controller-Entwicklung mit Muster-Kompetenzprofilen, Freiburg/Munich 2015.
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