Group Controlling

Overview of Group controlling

• Types of companies in the group, group formation and scope of consolidation, group structures, organizational forms, centralized and decentralized controlling, group controlling as a shared service concept.

Controlling in the Group

• Development and successful implementation of group controlling.
• Group-internal transparency: intercompany controlling, cash pooling.
• Controlling and Group process optimization.
• Differences in group controlling according to group form, operational holding company, management or strategic holding company, financial and asset holding company.
• Interdependencies and interaction between controlling and accounting.

Planning and costing in the Group

• Requirements for Group-wide planning guidelines and options.
• Consolidated cost of sales.
• Benefits, use and limits of transfer pricing.

Consolidated income statement

• Design of income statements (requirements and techniques).
• Currency issues.
• Effects and changes in controlling due to national (BilMoG) and international accounting (IFRS).

Group management and reporting

• Individual company and Group key figures, Group management.
• Reporting requirements in the context of Group management.
• Strategic demarcations and management within the Group: Head office vs. divisions vs. business units.
• Influences of accounting: segment reporting and internal reporting.
• Design approaches for investment management and controlling.