Analyse wesentlicher Anforderungen an einen Controller

Bachelor thesis from the year 2018 in the subject area Business Administration - Controlling, grade: 2,25, Private University of Applied Sciences Göttingen, language: German, abstract: The aim of this thesis is to analyse which essential requirements are placed on the profession of controller in the present and which requirements controllers will have to adapt to in the future. This scientific elaboration can be subdivided into five main components. After an introductory discussion of the underlying problem, this section outlines the goal and structure of the paper. The following section describes some basics. After defining the most important terms, the hierarchical classification of controlling is first analysed, followed by the distinctions between centralised and decentralised controlling as well as operational and strategic controlling. Then the essential tasks of a controller are outlined. Based on the fundamentals, the next section deals with the essential requirements for controllers. This section is the main focus of this paper. A distinction is made between requirements from selected role models, requirements for the competencies of controllers and future requirements. Subsequently, the most important results of a survey are presented. First, the findings from the survey on the competencies of current job holders and their assessment of current and future requirements are analysed. This is followed by a description of the role of controllers in practice and a questioning of the status of the need for further training. From these results, recommendations for action on future requirement profiles for new appointments are then worked out and further training measures for current job holders are recommended. Finally, in the fifth section, a summary of the findings is outlined and a conclusion of the analysis is drawn.