2014 07 31_icv_bulletin_july_2014

www.controllerverein.com Controlling - Creating Future
Publisher: International Controller Association ICV | Poznań Office
Dear Readers!
Spring was the time full
of interesting ICV
events. Not only did we
have the 39th Controller
Congress in Munich for the
whole Controller Community (you can read the relation in
this issue) but also ICV members countries organized a lot
meetings and conferences — in English and in the country
languages. On our homepage you can follow past and
future events. Let’s stay in touch!
On the General Meeting in May the Board showed how the
ICV sustainably grows through the acquisition of numerous
corporate members: we are very close to 100—maybe
your company will be our 100th member? Also in May Dr.
Albrecht Deyhle celebrated his 80th birthday - I’m happy
we all could congratulate him at the Controller Congress!
In the Bulletin you can read an article by Dr. Hendrik Vater
translated from German. He presents the topic of invest
management in a value-oriented company. We also have
other publications in the Association: there is a new state-
ment printed: Green Controllling (one of the most important
topics for all companies thinking about the future develop-
ment) and a new White Paper: Big Data (more in this is-
sue)!
If you think the controlling solution in your company dese-
rve some recognition, take part in our competitions: there
are three prizes offered by the ICV and our Partners: Inter-
national Controller Award, Controlling-Newcomer Award
and Green Controlling Award (we’re proud that WiWo Gre-
en—the leading German economy magazine is our media
partner again)! Take the challenge! Among the winners of
the prizes are Lufthansa AG, Hansgrohe AG and Volkswa-
gen AG!
I hope you have great holidays and come back to work
with new ideas! I’m looking forward to seeing you at the
Autumn events!
Much pleasure while reading!
Yours
Dr. Adrianna Lewandowska
ICV Board Member
International
Controller Association
ICV Bulletin | July 2014
In this issue:
 Big Data: „Enabler“ of the controllers’ role
as business partner
 ICV Awards
 39th Controller Congress, Munich
Dear Sir / Madam in the Controller Community,
I am thrilled after reading your messages on the occasion of
my 80th birthday. I was able to personally meet many of those
who have written me wishes on the blog: at the General Me-
eting of the ICV members May 18 in Westin Hotel, as well as at
the Controller Congress on May 19. I was also able to shake
your hands!
I wish you all the best in your professional and private lives!
And I thank you a lot for your congratulations in the name of
myself and my family,
Yours
Albrecht Deyhle
Dr. Deyhle thanks the Communi-
ty for the Birthday wishes

An interesting article translated from German
Invest Management
By Dr. Hendrik Vater
Deutsche Post DHL
1. Introduction
The objective of value-oriented corporate management is to
increase the value of a company on a sustained and perma-
nent basis, to continuously improve its ability to generate
earnings and to enable the company to grow profitably.
Value-oriented corporate management and the correspond-
ing goal of increasing the value of the company build on the
idea that management must direct its attention towards using
the company's resources as efficiently as possible. In other
words, a company can achieve enterprise value and the ob-
jective of value-oriented corporate management only if it
optimises its use of capital and its cost of capital so that the
return it generates exceeds the costs associated with the
assets used to achieve it.
In the DPDHL Group a value orientation is rigorously an-
chored in the group's strategy, which aims to make the group
the first choice for customers, employees and investors. Its
approach to value-oriented corporate management relies on
two pillars: first, the continuous improvement of the group's
core business and second, ensuring profitable growth. Using
the example of DHL Supply Chain Southern Europe, the
following article describes how a value orientation can be
successfully implemented in a logistics company and then
lived in practice thereafter.
2. Investments and customer agreements
In logistics companies, particularly providers of contract lo-
gistics, managing customer agreements constitutes a crucial
aspect of value-oriented corporate management. Providers
of contract logistics generally assume the logistics services
of their customers for a contractually agreed period that usu-
ally extends for three-to-five years. There are two types of
customer agreements:
Fixed agreements (closed book)
Open agreements (open book).
In continental Europe closed-book agreements prevail,
whereas open-book versions are the norm in the United
Kingdom. In addition, a company must consider whether the
customer agreement calls for the subsequent use of a
"dedicated warehouse" specifically designed for the individ-
ual customer's requirements, or whether the agreement
represents a "multi-customer" approach, whereby one ware-
house services multiple customers. When concluding closed-
book agreements, the level and structure of logistics rates
are fixed for several years, meaning the conclusion of such
agreements must be reviewed in great detail to ensure that
the agreement is adequately profitable and in line with the
group's minimum requirements.
3. Investment management
Value-oriented management means that a group undertakes
investments only if it is ensured that they are not only aligned
with the group's strategy, but also that they meet the mini-
mum requirements for profitability at both the group and divi-
sion level. To achieve this, DHL follows a special corporate-
wide approval process. Every new agreement to be con-
cluded, all agreements to be extended and all investment
initiatives undergo this approval process. This so-called Pro-
ject Review Board (PRB) process scrutinises all agreements
to be approved. The PRB process includes several ascend-
ing levels of approval. Starting from the first level within a
country organisation or even at a division level within a coun-
try organisation, the PRBs extend to regional management
units (e.g., Southern Europe, Europe) all the way to the high-
est divisional PRB, the so-called Global PRB. Depending on
the revenue and project volume, the approval process ends
with the group's Executive Committee, i.e., the Management
Board. Fundamentally, projects are always first reviewed and
approved at a local level and then submitted to the relevant
management based on revenue and project volume. The
advantage of this multi-layered approval process is that each
project undergoes numerous reviews and only advances to
the next level once all approvals are obtained. The executive
managers responsible for the respective management level
are usually members of the PRB, in particular the CEO and
the corresponding CFO. In addition, the members of the PRB
frequently include the managers responsible for Sales and IT
as well as the project controller for the respective PRB. From
a content perspective, the approval process also follows a
standard, value-oriented approach. As stated above, the final
level of approval corresponds to the revenue and project
volume of the individual project. A multi-page project applica-
tion and a financial plan must be submitted to the PRB for
© International Controller Association ICV | Poznań Office

review. The key financial figures of the project are then ini-
tially reviewed in detail from both a profitability perspective
as well as with a view towards the effects on working capital
and cash flow. It is always worthwhile to rigorously scrutinise
every form of capital commitment. To do this, a general fi-
nancial plan should be submitted in a predefined format; the
plan provides an overview of the planned revenues and prof-
its over the duration of the project. This overview includes
the contribution margin, the project's EBIT and its EAC.
Other key performance indicators therein include net present
value (NPV), the internal rate of return (IRR) and the return
on capital employed (ROCE). Projects generally receive ap-
proval only if they meet the minimum return requirements set
by the group. The financial plan is reviewed based on both
the base-case scenario and from a worst-case perspective.
Furthermore, the effects on working capital and cash flow are
investigated; this focus on working capital and cash flow ex-
presses the strict value orientation of the approval process.
Besides the review of the financial aspects of the project, the
approval process concentrates on a comprehensive investi-
gation of the risk associated with the respective project. In-
deed, aspects of risk management represent a central and
indispensable feature of the DHL approval process. This risk
review focuses on financial and operational risks such as, for
example, liability in the event of losses; these include dam-
ages incurred while goods are in transit, inventory losses or
other consequential losses and damages; moreover, poor
performance or deficient services, as well as contractual
aspects and environmental risks, all receive consideration.
This means that during the detailed planning phase of the
project, the specific cash and risk drivers are already taken
into account as a concrete component of the ongoing project
approval and controlling process.
In addition, the PRB regularly reviews the approved projects
to determine whether they fulfil the financial plans. By scruti-
nising whether the project financial plans are being achieved
and, if any deviations exist, by preparing and submitting for
reapproval a so-called Change Paper outlining the effects of
significant changes, the PRB ensures the prompt, independ-
ent monitoring of the project’s process so that if needed,
countermeasures can be taken in a timely manner.
4. Conclusion
A clearly structured approval process for investments is an
expression of a strict value orientation, ensuring the accep-
tance of only those investments and new agreements which
meet the company's profitability and risk requirements.
Active management of investments should take into account
three important aspects:
Value-oriented management of investments – rigorously
managing property, plant and equipment and moving
away from capital allocation automatisms and "must-
have” investments;
Systematic reduction of working capital – releasing cash
from operating processes and enabling working capital
to work faster;
Anchoring of capital and cash discipline in the organisa-
tion – consistently integrating the cost of capital and
cash flow targets into the company's management sys-
tems and processes.
It is therefore essential that.....
 There is a recognition that value-oriented corporate
management impacts not just Finance but also the en-
tire company;
 It is accepted that the capital employed in the company
must be managed systematically, i.e., that the com-
pany's focus is not just on working capital management
(as process management and not just as individual sub-
components);
 The principle of value-oriented corporate management
is anchored in the corporate culture and remuneration
systems — something which is crucial for sustained,
successful implementation;
 The approaches selected for value-oriented corporate
management consider not only investors, but also all
other relevant stakeholders, particularly customers and
employees.
Dr. Hendrik Vater
Chief Financial Officer
DHL Supply Chain Southern
Europe
Member of the ICV Board of
Trustees
e-mail: Hendrik.Vater@dhl.com

Big Data: „Enabler“ of the control-
lers’ role as business partner
A new White Paper of the International Controller Asso-
ciation „Big Data – a blessing for the controlling?“ de-
scribes the consequences of Big Data.
The impacts of Big Data on companies are in the spot-
light, as well as the consequences for the controlling
and the controllers’ responsibilities. The Controlling
Community is discussing questions such as „Is Big Data
bringing old dreams to life in the planning and control-
ling process or is it simply old wine in new bottles?” or
“Is Big Data strengthening or weakening the controllers’
role?” The White Paper of Siegfried Gänßlen, Chairman
of the International Controller Association e.V. (ICV),
CEO of Hansgrohe SE, and Prof. Dr. Heimo Losbichler,
ICV-Vice-Chairman of the Fachhochschule Steyr
(Technical University of Steyr, Austria), fields of study:
Controlling, Finance and Accounting, is inspiring a new
momentum for that.
Big Data is a central issue in the Controlling Community. A
clear signal is: the “Big Data” topic centre of this year’s an-
nual Controller Congress in Munich, Germany, experienced
an immense rush of visitors. The ICV Think Tank workshop
had presented a Dream-Car-Report for the conference. The
Think Tank including a team of experts being specialists in
practice, scientists and consultants , evaluated future topics
for controlling, and concluded the following: Big Data is pro-
viding high potential for improving planning and business
management processes; its implementation is to be verified
thoroughly by means of controlling, in order to identify its real
added value; the controllers are mainly required as business
partners for integrating Big Data into corporate management.
The experts of the ICV Think Tank present: the increasing
volume of data together with new processing options offer
completely new chances for controlling. Getting access to
monetary and non-monetary information of various kinds
enables controllers to discover new options for improved
planning and controlling processes on different levels of cor-
porate management. Big Data is at the same time a great
source for a whole range of new challenges for controllers
who themselves have to cope with this subject in an active
way. Together with other responsibilities, they have to know
which data and which technologies of data management are
available. In this moment their special knowhow is required
with regard to analysis techniques and visualization options.
Controllers are more than ever challenged to engage them-
selves in further training programs and to explore new com-
petence fields introduced by Big Data, according to an urgent
appeal in the White Paper: „as two new professions have
developed, the business analyst and the data scientist, with
competences and fields of activities overlapping with the
ones of the controller. “
Big Data from the controllers‘ point of view
The Think Tank’s definition of Big Data is „the analysis and
real-time processing of huge unstructured and permanently
flowing data packages coming from a variety of different data
sources in order to create credible information building a
platform for profit orientated decisions.”
According to the Gänßlen and Losbichler ICV White Papers,
Big Data comprises mainly three stages of the information
management process: information development, information
transfer and information processing. Sensors, bar codes,
Siegfried Gänßlen and Prof. Dr. Heimo Losbichler at the ICV
General Meeting, May 2014
Dr. Lothar Burow, Head of Corporate Business Intelligence
at Bayer AG, Leverkusen, gave a lecture at the 39th
Con-
gress of Controllers “Big Data equals Big Values? Euphoria
in business" , May 2014
RFID, GPS, internet Applications etc. provide access to in-
credible amounts of data and information having not been
available until now. Cloud computing, in-memory-
applications and new transfer technologies are helping to
forward and process information with unthinkable velocity
observing and evaluating it in real time by means of smart-
phones, tablets etc. at any place and time in the world. Com-
panies are able to easily receive knowledge from Big Data in
a fast and real-time way concerning business partners, mar-
kets and business processes, balanced provision of re-
sources, background information on margins and costs as
well as on risks and chances. The possibility to discover ab-
solute new fields of information might offer a big advantage
in competition, especially when connecting these fields.
Effects of Big Data on controlling processes and on con-
trollers
The effects of Big Data on the controlling process are to be
found according to Gänßlen and Losbichler in the new poten-
tials of information supply and decision support management
at first. A new transparency is created by the huge amounts
of data, having not been available until now, with regard to
clients, products, resources and business processes, as well
as new processing and analysis options influencing the over-
all processes of controlling; from strategic planning and
budgeting to reporting and cost calculation up to risk

management. Alongside with this process it is inevitable to
adjust the business control model system to Big Data in or-
der to define a data model with regard to individual business
requirements, and to structure and assess the available data.
The second effect concerns the chance to visibly automate
the processing and analyzing of information. Controlling
processes become more and more efficient and significantly
faster by implementing new technologies such as in memory
processing or new analyzing functions. Controllers face the
challenge to adapt to this speed. Automation will take over
parts of the actual duties and responsibilities of controllers.
The additional capacities can be used for „high-value“ activi-
ties, according to Gänßlen and Losbichler. Big Data might
enable controllers to work more intensively on the implemen-
tation of figures and less intensively on their compilation –
Big Data as „Enabler“ of the business-partner-role. The
chance for automation and higher efficiency is to be re-
garded as obligation at the same time, as reminded by the
authors, because without automation and increasing effi-
ciency these data amounts would not be manageable in the
future and the growing demands asked from executive man-
agers could no longer be met.
Third consequence in order to benefit from Big Data will be
the necessity to process increasingly growing piles of data
and endless rows of figures not only in an efficient way but
also to transfer them into a meaningful control information
system by means of excellent reporting design and new
forms of visualization.
Big Data provides decision support
Finally, facing the obvious effects of Big Data on the control-
ling process, one may not forget that it does not only change
the controlling process but also the whole world of business
(see Industry 4.0). In order to successfully exist as partners
of management, controllers being in the process of Big Data
transformation are not allowed to be satisfied with the
changes within the controlling process or to be too focused
on themselves. On the contrary, they have to visualize the
effects on the company in total.
Big Data will further strengthen the developments of the pre-
ceding 20 years towards a higher qualified position of con-
trollers, and will definitely not end in the elimination of the
controller, according the ICV White Paper. As soon as con-
trollers understand the potential of Big Data and react pro-
actively, Big Data offers an enormous chance to them. The
design of the business data model, the structuring and as-
sessing of mainly unstructured, unsecured external data (e.g.
from social media) or the selection and implementation of
analysis models (the controller as data- scientist) are exam-
ples of new areas of use.
According to the ICV view, controllers take over the part of
the sparring partner as critical counterpart with an individual
opinion. It might be well understood that by means of Big
Data it may become more and more possible to create an „IT
-system-opinion“ , signifying concrete decision proposals to
be included into the controlling process. These would be,
however, considered only as support for making decisions –
Decision Support - and not as a threat.
Monitoring the Big-Data-Transformation
In spite of the radiant technological developments, Big Data
is to be seen as a long-term, far reaching transformation
which does not only affect the fields of activities of controllers
but also the entire company. Big Data will change corporate
management decisively (Industry 4.0). Controllers should
use their existing competences, particularly the overview on
the corporate-wide processes, in order to restructure the
value-added chains within companies and, thus, to addition-
ally increase the competitiveness and profit margins. Control-
lers are predestined for monitoring the Big-Data-
Transformation due to their general overview.
Dream Car and White Paper of the ICV are milestones when
discussing this issue in the Controlling Community. At the
same time they are the basis for further debates about this
special topic in the ICV, in particular in the ICV-expert group
„Business Intelligence“. This network of experts will among
other things continue to work on this issue by order of the
chairman which means to develop a controllers’ guideline for
the business routine in companies.

EliteMedianet GmbH was awarded with the International
Controller Award for the project concerning optimaliza-
tion of advertisement budget allocation. The award was
received by Markus Winter and Janina Arndt at the 39th
Controller Congress in Munich.
EliteMedianet GmbH is a subsidiary of Tomorrow Focus AG
with more than 80 employees in Hamburg's HafenCity and
operates ElitePartner - one of the leading online dating agen-
cies in Germany. With the project “Media Compass – re-
gression-based optimization of allocation of the advertising
budget" ElitePartner has developed and introduced an in-
novative and exemplary solution for decision support. This
helps to distribute the media budget, which accounts for two-
thirds of the annual turnover of approximately EUR 30 million
to various media channels so that the goals are achieved
optimally.
After emotions of this year Congress we already invite you to
participate in the next edition of the challenge of the Interna-
tional Controller Award! Every year the ICV gives awards for
exemplary controlling solutions which have significantly con-
tributed to the achievement of the objectives of a company or
an organization. The ICV reputation of a proven expert in
controlling has been sustainably strengthened by the Contro-
ller Award. We were happy to see that the reward of 5.000
EUR awakened the interest of many controllers in 2014. The-
refore the jury is curious about how many proposals will be
submitted to compete for the Controller Award 2015. You
can compete for the International Controller Award 2015 by
sending us your controlling solution by 30th January 2015.
More: http://www.controllerverein.com/Awards.158549.html
EliteMedianet GmbH with the International Controller Award 2014
39th Controller Congress, Munich
39th Controller Congress—it’s the past now! Have you
read our reports on the speeches? If not, you still have
the chance! More: http://www.controllerverein.com/
Events.125039.html.
Roland Koch, Head of the Board at Bilfinger SE, Mannheim
and former Minister-President of Hesse talked about the
change process at Bilfinger: in the change process it’s wise
to avoid division between visionaries and financiers in the
company.
Małgorzata Podskarbi talked about controllers of VW Po-
znań: they understand themselves as business partners of
management. They seek to understand their partners and
often go to the production. Furthermore, they take part in all
strategically important bodies (project groups, launching new
models, weekly cost & investment committee). They also
support weekly board meetings.
Simone Menne, CFO at Lufthansa AG that a changing envi-
ronment, especially in the aviation business, means special
demands for the controller: they must create transparency of
structural changes.
Klaus Dobrindt, adviser of the employees and management
advice at B.A.D Gesundheitsvorsorge und Sicherheitstechnik
GmbH, Augsburg (health and safety care), first introduced
the term "burnout". He thinks that companies can prevent
burnout at two levels: inventory of psychological distress or
early psychosocial counseling and team coaching in change
process and integration management.
Oliver Birk, head of the controlling group at Leopold Kostal
GmbH & Co. KG , Lüdenscheid listed The success factors of
the Kostal Group are: growth achieved with its own , function
innovator and integrator, global presence, in-house value
creation and performance leader in mechatronics.
Dr. Lothar Burow, Head of Corporate Business Intelligence
at Bayer AG, Leverkusen asked in his presentation "Big Data
equals Big Values? Euphoria in business" whether more
data can lead to more knowledge and thus better economic

decisions.
Robert Ottel, Member of the Board at voestalpine AG, Linz
taled about the role of the CFO: ensuring liquidity of the com-
pany in any situation, preparing financial statements, risk
management and internal control system, compliance and
corporate governance; management information systems.
As opposed to other speakers who reported about growth
and innovation, Gerard van Kesteren, CFO at Kühne + Na-
gel International AG in Schindellegistrasse (Switzerland)
talked about the role of a CFO on a stagnant market.
Prof. Dr.-Ing. Dr.-Ing. E.h. Dr. h.c. Dieter Spath, CEO at
WITTENSTEIN AG, Igersheim, that produces mechanical
and mechatronical drive solutions. The slogan of the Witten-
stein AG is: being one with the future. 80 % of the products
ICV Awards
There are three important awards that are organized by
or in cooperation with the International Controller Asso-
ciation. They are: International Controller Award, New-
comer Award and Green Controlling Award.
International Controller Award
The Controller Award is given by the ICV for an exemplary
controlling solution. The Award 2015 is rewarded with 5.000
EUR and will be awarded at the 40th
Controller Congress on
April 20-21, 2015 in Munich.
The selection of the best controlling solution will be based on
the controller's mission statement defined by the Internatio-
nal Group of Controlling (IGC). An exemplary controlling so-
lution has to meet the following criteria:
 it contributes to a significant change which has been
tested in practice,
 this change affects not only the controlling department,
but contributes to the success of the whole company,
the change has been developed by controllers in-house and
represents an innovation.
Deadline for submission of your exemplary solution is Janu-
ary 30, 2015.
The best “green” controlling solution
Péter Horváth-Stiftung in cooperation with the International
Controller Association offers 10.000 EUR as a reward for the
best “green” controlling solution. Péter Horváth-Stiftung and
the ICV, as last year, promotes the most innovative and most
effective ideas with an aim to create ecologic strategies, pro-
grams, projects and tools. The price will be awarded at the
conference "Controlling Competence Stuttgart (CCS 2014)"
on November 27, 2014.
You can submit your solutions by September 15, 2014.
Carbon Accounting & Controlling-Team of Deutsche Post
DHL (DPDHL) was the winner in 2011 for ist controlling solu-
tion in its programme „GoGreen“. In 2012 the winner was
Hansgrohe SE for the project „Green Controlling – Green
Profit – Green Future" and in 2013: Volkswagen AG for
„Think Blue. Factory. Umweltcontrolling“ and Flughafen Stutt-
gart GmbH for „fairport Controlling”.
Controlling-Newcomer Award
The aim of the award is to support Controlling – Newcomers
and to spread innovative and practical ideas among the Con-
trolling Community. Awarded will be innovative master or
bachelor theses written at any European university. The right
of nomination have thesis promoter. The theses can cover a
wide spectrum of controlling topics and can be written in Ger-
man or in English. The Jury – controlling practitioners and
universities’ representatives – will award scientific character,
innovation’s level and possibilities of practical use of the ide-
as described in the thesis.
The award 2014 will be given on November 15, 2014 at the
14th CIB in Berlin. Submission is closed now but you can
prepare the thesis for the Newcomer Award 2015 - submis-
sion date will be Spring 2015.
More about the ICV awards: http://www.controllerverein.com/
Awards.158549.html.
are less than 5 years old. Wittenstein AG wants to focus on
innovative solutions: e.g. energy and resource savings.
Dr. Sarah Volk, Porsche AG, Stuttgart
presented that dealing with risks for the company security is
of central importance, and thus a controlling task. Risks are
defined as potential events or developments within and outsi-
de the company, which could but not must adversely impact
the achievement of certain business goals.
Prof. Clemens Sedmak, owner of FD Maurice Chair of So-
cial Ethics at King's College London, University of London
began with two definitions: Values as conception of desire,
for example time, money, emotions and Economy as plan-
ned actions with limited resources to satisfy human. Then he
talked about values in business.

At the General Meeting of the International Controller Asso-
ciation on May 18 in Munich CEO Siegfried Gänßlen has
presented the Board Report. In his review on a successful
year 2013, he referred to a sustained growth through the
acquisition of numerous corporate members. Among 23 new
member companies in 2013 there are well-known names
such as American Express Europe, Audi, Federal Employ-
ment Agency (Germany), IBM Germany, Lufthansa, Migros
and Beiersdorf. What’s important, there are few new interna-
tonal company members from the non-German speaking
countires.
In the end of 2013 the ICV counted the 80 company mem-
bers, now there are already 94 As Gänßlen also announced
in May 2014, the ICV had on December 31, 2013 4.560 in-
dividual members in 36 countries, including 3.135 in Germa-
ny. In Switzerland the ICV had 449 members, in Austria —
444 and in Poland 128 members. In the Balkans the increase
in 2013 was particularly large: in Serbia plus 26, to 131
members now and in Croatia plus 33, to 63 members.
Dr. Adrianna Lewandow-
ska, ICV Board Member
and Dr. Herwig Friedag
(who celebrates 30 years
of his ICV membership in
2014) led a fosuced on
Balanced Scorecard in
Kaliningrad in June 2014.
At the invitation of Valen-
tin Usenkov, Head of the
local WG, the experts
shared their knowledge with a group of 80 people from le-
ading companies in the Kaliningrad Region.
To begin the process of implementation of the strategy,
except the strategy itself, you to that you need a change,
accept the fact that "no mistakes is the biggest mistake" and
that without action, even faulty, there will be no effects.
Management’s willingness to discuss the goals of the com-
pany with the team is also crucial.
Dr. Lewandowska and Dr. Friedag presented the BSC pro-
cess on the example of a case of a Kaliningrad fictional
university, , according to the assumption, is going to be esta-
blished in 2015. Analyzing the strategic and operational ob-
jectives, describing the process of building a strategy and
developing the mission and vision and a business model lof
the university led to the implementation process of the strate-
gy — culmination of discussions about the future of any com-
pany.
Imprint
Publisher and Copyrights:
International Controller Association
Public Relations Committee
Editing
Brigitte Dienstl-Arnegger
Dr. Adrianna Lewandowska
Hans-Peter Sander
Anna Włodarczyk
International Controller Association
ICV Office Poland
Ul.Fredry 7/1
61-809 Poznań PL
Phone/Fax +48 61 853 20 10
Mail: anna.wlodarczyk@icv.pl
Non-German speaking work groups
Bosna and Hercegovina
Slavko Simić, bono@blic.net
Bulgaria
Denko Yamboliev, denko@excite.com
Croatia
Jasmina Očko, jasmina.ocko@kognosko.hr
Great Britain
Milena Heim. milena.heim@gmx.net
Estonia
Toomas Haldma, toomas.haldma@ut.ee
Hungary
Budapest 1
Ervin Nemesdy, nemesdy@mce.hu
Budapest 2
Andreas Kovacs, akovacs@mcskft.hu
Poland
Gdańsk
Robert Panufnik, rpanufnik@gmail.com
Katowice
Anna Jarkulisz, anna.jarkulisz@arcelormittal.com
Kraków
Dorota Gołąb-Bełtowicz, dbeltowicz@bonifratrzy.krakow.pl
Lublin
Katarzyna Żuławska, katarzyna.zulawska@icv.pl
Łódź
Karolina Zielińska, karolina.zielinska@icv.pl
Poznań
Dariusz Gulczyński, dariusz.gulczynski@icv.pl
Szczecin
Aleksander Socha, aleksander.socha@ramirent.pl
Toruń
Andrzej Derkowski, andrzej.derkowski@neuca.pl
Warszawa
Karol Sikora, karol.sikora@icv.pl
Wrocław
Honorata Ulatowska, honorata.ulatowska@icv.pl
Zielona Góra
Małgorzata Lepak, malgorzata.lepak@icv.pl
Romania
Cristina Hodea, cristina.hodea@gmail.com
Russia
Valentin Usenkov, zhoom@mail.ru
Serbia
Bojan Šćepanović, mcb@eunet.rs
Slovenia
Dragica Erčulj, dragica.erculj@crmt.com
Spain
Ulrich Müller Bosom, ulrich.mueller.bosom@gmail.com
More company members in 2013
BSC in Kaliningrad

2014 07 31_icv_bulletin_july_2014

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