管理控制的基本理念 | Basic Ideas of Controlling

        在德语国家， 管理控制（Controlling）通常被认为是一个组织确定目标、制定计划以及采取措施调整计划和现实之间偏差的一门艺术。 不管是对盈利性组织（比如工商企业）还是非盈利性组织（比如公立医院或学校）而言，管理控制是组织的决策者在内部管（人）理（事）流程的有机组成部分。| In German-speaking countries, Controlling is usually understood as the art of defining objectives, developing plans to achieve the objectives, and steering the variance between planed and actual development. For managers or decision makers in any profit-oriented (e.g. industrial & trading companies）or non-profit organization (e.g public hospitals or schools), Controlling is an integral part of the management process.

        按照这个理解， 管理控制实际上可以说是每位经理人应该做的份内工作。但人无完人， 术有专攻。在现实生活中的管理控制，一般都是由经理人和专职的“管理控制师”的团队合作来完成的。|  Based on this understanding, one can even say that Controlling actually belongs to the daily jobs of every manager. In the reality，however, no one has the time or is capable to do every job, and labor division allows specialists to deliver special jobs. So Controlling takes place through close team work between manager and specialist "controller".

        在一次中德管理控制沙龙讲座活动中，一位德国CA管理控制学院的培训师在翻纸板上画了下面的演示图。这张演示图展示了德语国家企业对管理控制的最重要的基本理念之一， 即管理控制是组织内部的经理人和管控师的团队合作 | The following flipchart draw by a trainer of CA Controller Akademie during a Sino-German Controlling Salon Event best demonstrates one of the most important basic ideas in German-speaking countries: Controlling is team work between manager and controller：

• 经理人负责业务的决策， 是决策结果的主要负责人。| The manager takes decisions and is responsible for the result of his decision.

• 管控师提高决策的透明度， 测量决策的（财务）效果，为决策者提供独立的“第二种声音”, 对决策的结果兼负责任。| The controller improves transparency for decision making, measures the (financal) impact of the decision, provides his independent "second opinion" and takes joint responsibility for the result.

• 经理人和管控师两大圆圈的交接象征着，只有两者加强沟通紧密合作， 才会有真正意义上的管理控制。| The intersection between both cycles symbolizes the importance of good communication and close co-operation between both sides for effective controlling.