The International Controller Association (ICV) is a non-profit association founded in 1975 that aims to promote controlling expertise. It has over 6,000 members across 12 European countries. The ICV brings together controllers, CFOs, managers and academics to exchange ideas and focus on future trends. It develops practical controlling solutions through working groups and publications. The ICV also organizes an annual controller congress that is a leading professional event for controlling in Europe. The association's philosophy is that economic sustainability and enduring corporate value enhancement should guide controlling work. Controllers are considered partners to management who aim to ensure transparency and support goal setting, planning and control.

1. International
Controller Association
Controlling – Creating future

2. International
Controller Association
The original
The International Controller Association was founded by graduates of the
Controller Academy in Gauting/Munich in 1975 as the first of its kind. With
its honorary president, Dr. Dr. h. c. Albrecht Deyhle, the association has
made a lasting impression on the controlling scene in German-speaking
regions and set standards. In the meantime, the ICV numbers over 6,000
members in Germany, Austria, Switzerland, Poland and eight other coun-
tries in Central and Eastern Europe. Today, the International Controller
Association is the international address for controlling expertise.
Community und leading practice
The ICV is a non-profit organisation, dedicated solely to serving its members.
The main priority is an exchange of ideas, communication between members
and a focus on future-based trends. The ICV brings together controllers,
CFOs, managers and academics. It combines practical experience and the
latest research findings and processes this knowledge for implementation in
the field.
Sustainability, practical experience, orientation
The guiding principle of our controlling philosophy is economically sustain-
able success. Under this perspective we give our members a point of
reference in the flood of new controlling currents. At the same time we
address the main developments in daily business management and provide
practical tools based on our findings. The ICV thus contributes to the perso-
nal success of its members and the sustainable value enhancement of
companies.

3. Good controlling generates transparency
“In perturbed market situations like the present one, good controlling makes it easier for
management to identify potential profits, take sharper decisions and act more swiftly.
Controlling is therefore the key to economic success. Controllers, CFOs and CEOs alike
benefit from the services offered by the ICV. The association’s strong growth over recent
years is proof of its dynamism and the benefits we offer our members. We support them
in their work and personal development with practical know-how and an opportunity to
exchange experiences. Membership of the ICV was also a key element in my own career
progression from controller to CEO. Thanks to the opportunity for exchanging ideas
with 6,000 members in twelve countries, my work at Hansgrohe AG is given important,
wide-ranging impetuses. The ICV has not only provided me with valuable know-how
and important contacts, though, but also the opportunity to forge new friendships.
I warmly invite you to join the association community and look forward to getting to
know you”.
Siegfried Gänßlen
President of the International Controller Association

4. International
Controller Association
The Controller Congress:
The leading professional
congress dedicated to
controlling in Europe
Dr. Ernst F. schröDEr, gEnEral partnEr oF
Dr. august oEtkEr kg, IcV mEmbEr sIncE 1979
“Our controlling system is part of our success. Our membership
in the ICV provides us with valuable impetuses for developing
our controlling system.”
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5. Member benefits
z Promotion of personal professional
qualifications
z Communication with other controllers
and management executives at
national and international level
z Insight into future-focused trends and
developments in controlling
Expertise, initiative
and international community
The centrepiece of the association’s efforts are the working groups. Around 60 regional
or sector-related working groups meet regularly several times a year and serve as a com-
munication forum for our members. In another 10 specialist groups, leading experts,
consultants and academics develop new, practically focused controlling solutions for
current issues. The dream factory under the responsibility of Prof. Horváth leads the
way, focusing on the challenges of the future and developing the “dream machines” of
controlling.
In its annual controller congress the ICV organises the largest professional congress
dedicated to controlling in Central Europe. It is the controlling event of the year, its
attendance list reading like the who’s who of the international controlling community.
Annual regional conferences and other sector-specific controlling conferences dealing
with current controlling developments are also held.
ICV publications offer controlling know-how for practical application. With a circu-
lation of over 10,000 copies, the monthly “Controller Magazine” is the most widely
spread magazine about controlling. The “Controller Statements” provide detailed guide-
lines for controlling work. White papers keep abreast of current discussion on the
latest developments. The ICV is represented in internet under www.controllerverein.com
with a detailed range of offerings. The “Controller’s eNews”, which can be freely
subscribed to, provides a regular source of information.
Once a year, the ICV awards its Controller Prize worth 5,000 Euro for an “exemplary
controlling solution” and also a Controller Newcomer Prize.
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6. 6,000 members across
Europe – that adds up
to broad-based specialist
know-how
Specialist groups – “Building Solutions”
The formation of specialist groups has been a strategic focus of the ICV now for some
years and, in time, has become a flagship of our controlling expertise. Teams of leading
experts, consultants and academics combine the latest research findings with practical
experience. Their aim is to develop new, practical controlling solutions for current
challenges from which our members can draw the benefit. We consciously distinguish
between short-lived management methods and genuine challenges in real life situations.
One of many examples is the first feasible bridge between contribution accounting and
IFRS reporting by segment that was co-developed by controllers, accountants, professors
and consultants. There are currently ten working parties on the following subjects:
z Business intelligence
z Controlling and IFRS
z Controlling and innovation
z Controlling and quality
z Controlling and risk management
z Communication controlling
z Customer-centric price management
z Modern budgeting
z Project controlling
z Working capital management
proFEssor ronalD glEIch, EuropEan busInEss school,
WIEsbaDEn/oEstrIch-WInkEl, IcV mEmbEr sIncE 2006
“Even for me, as a professor, working in the expert group has meanwhile become
an important source of know-how. It gives me the opportunity to actively shape
the latest trends and develop practical solutions.”
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7. Member benefits
z Access to controller know-how at
international level
z Contacts to controllers and CFOs in
Europe
z Working group meetings as practically
focused, free further education
z Co-authorship of future-focused
controlling concepts and tools
Internationalisation
Controlling as we know it in German-speaking regions, was definitively influenced
by Albrecht Deyhle and the ICV. Our internationalisation strategy is aimed at
rooting this controlling philosophy in our neighbouring countries.
The International Controller Association is meanwhile represented in twelve Euro-
pean countries. We offer the opportunity to exchange ideas both within these
countries and across borders. The ICV translates its most important publications
for controllers in these countries into English or, in some cases the relevant national
language. In doing so, we support international groups with their expansion into
Europe and the development of local controlling expertise this entails. Countries in which the ICV is
represented by working groups:
Thanks to our members in those countries we can draw on an excellent network of
specialists who are familiar with general local economic and intercultural conditions. z Bulgaria
We can establish contacts locally which can also be used in recruitment assignments. z Germany
z Estonia
z Lithuania
z Austria
z Poland
z Romania
z Russia (Kaliningrad area)
z Switzerland
z Slovenia
z Hungary
Dr. aDrIanna lEWanDoWska,
busInEss DIscoVEry, IcV mEmbEr sIncE 2005
“Marketing and corporate management don’t recognise any borders.
And neither, in the first place, should controlling work and its tools.”
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8. Organisation
The ICV is a registered, non-profit association subject to German law, the head office
is located in Gauting near Munich. Member administration is conducted from here,
staff are available to answer all manner of queries. Besides the annual general meeting,
the association body consists of a board of seven, of which the managing director is also
a member.
A board of 11 trustees advises the management on important matters. The trustees are
successful figures from the world of business and academia.
The around 70 working and expert groups are headed by working party leaders, dele-
gates are responsible for coordination between regional working parties. Important topic
areas for the association such as PR work or events are taken care of by committees and
their directors. All functions in the ICV, with the exception of the head office, are
performed on an honorary basis.
Member benefits
z Free “Controller Magazine” Membership
and “Controller Statements”
publications
All natural persons are eligible for personal membership. Membership entails a right
to vote at the annual general meeting and access to the services offered by the ICV.
z Extended user rights and down-
Special terms apply for students and retired persons. Company memberships are also
load options on the ICV website
available. Associated memberships can also be acquired in which all controllers in a
www.controllerverein.com
company or institution can jointly take out a membership in the ICV.
z Membership of the controlling
community
z The opportunity to establish new
contacts at all company levels
proF. JürgEn WEbEr, chaIrman oF thE boarD oF
trustEEs, IcV, DIrEctor oF thE Imc, Whu – otto
bEIshEIm unIVErsIty, mEmbEr sIncE 2007
“Membership in the Controller Association means a lot more than
being part of a community: It demonstrates and creates opportunities
for turning a controller career into a corporate career.”
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9. Manager Controller
responsible for responsible for
results, results,
finance,
Controlling finance,
processes processes
and strategy and strategy
transparency
Controlling is team work
“Setting and pursuing goals is the inherent mission of managers. Controlling is there-
fore the duty of every manager. Controllers don’t do the controlling, rather they
support managers in the management process of goal setting, planning and control.
The idea of managers that they have nothing to do with controlling and that they
can delegate it to controllers is still prevalent in the minds of many managers today,
even after the Controller Academy’s 40 years existence.
Good controlling means team work combining a cross-section of management and
controller activities. If the manager controls the company, then the controller, as a
partner to management, is responsible for operational transparency and rationality in
the management process. Controllers and managers alike thus benefit from the ICV’s
bundled controlling expertise.”
Dr. Dr. h.c. Albrecht Deyhle
The pioneer of controlling:
Dr. Dr. h. c. Albrecht
Deyhle, founder and
honorary president of
the ICV
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10. Economic sustainability,
i.e. sustainable financial
corporate success is our
guiding principle
Member benefits
z Using the synergies of an international
business controlling community
z Actively shaping one’s own career
progression Philosophy of the ICV
z Approaching daily controlling work
We consider controlling to be a target-focused control process that can only develop
from all corporate angles
its full potential when controllers and managers work together. Economic sustain-
ability is our guiding principle.
The goal of controlling is therefore the company’s enduring value enhancement and
not short-term profit maximisation. What counts is to find the right balance between
development and preservation of success potential and ongoing profit-making. We
take a holistic view of controlling. We don’t just see the costs, but first and fore-
most, the market as well. We believe that planning as a conscious approach to the
future can enable companies to identify opportunities, create competitive edges
and react flexibly to market changes. Action rather than a fashionable grouping of
figures takes precedence here.
This attitude turns the controller into a “positive troublemaker”, a progressive
thinker and, in this role, a partner to management. Controllers reveal development
and improvement possibilities, adopt an independent attitude and assume co-res-
ponsibility for the company’s success. They are not satisfied with drawing up the
figures but focus to an equal degree on their deployment. Controllers see the people
behind the figures. They act apolitically for they are committed to the good of the
company and not particular interests. Controllers are the business conscience of the
company. They display strength of character and assume the role of “spoil sport” in
a positive manner.
Dr. WolFgang bErgEr-VogEl, chaIrman, IntErnatIonal
group oF controllIng Igc, IcV mEmbEr sIncE 1987
“Speaking from long experience as a controller and CFO, budgets mean more to me
than figures. They are active corporate assets. That’s why successful controllers don’t
think and act in an ivory tower. They are an inspirational, visionary element of
corporate management.”
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11. ICV and IGC
Given an ever more densely networked business world, the value of an internationally
acknowledged professional profile with standard controlling tools cannot be overesti-
mated – in particular from a corporate point of view. This is why the ICV is the
founder member of the IGC, the International Group of Controlling, and also
furnishes its chairman.
The IGC is a cooperation of international institutions active in the controlling field,
with the aim of creating a jointly advocated interpretation of controlling in terms of
professional profile, terminology and training. One key result of cooperation within
the IGC up to the present is the Controller Guideline, which is also intended as a
reference for ICV members.
Controller guideline
controllers shape and support the management process of goal setting, planning
and controlling and thus bear co-responsibility for achieving targets.
z They ensure strategy, results, financial process transparency and thus help improve
economic efficiency.
z They coordinate sub-goals and plans and organise cross-company future-focused
reporting.
z They present and shape the management process of goal setting, planning and
controlling so that decision-makers can take targeted action.
z They also supply the necessary operational data and information for this purpose.
z They shape and maintain controlling systems.
IGC – International Group of Controlling – Controller Guideline
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12. Chairmen
Siegfried Gänßlen,
Dipl. Betriebswirt (VWA)
Chairman
Hansgrohe AG
siegfried.gaensslen@hansgrohe.com
Contact persons Prof. Dr. Heimo Losbichler
and organisation Deputy Chairman
Fachhochschule Steyr
heimo.losbichler@fh-steyr.at Dr. Richard Lutz
DB Mobility Logistics AG
Marcus H. Haegi-Largo richard.lutz@bahn.de
MAS in Corporate Finance
accoprax ag Dipl.-Wirtsch.-Ing. Ragnar Nilsson
marcus.haegi@accoprax.ch CIO CONSULTS
ragnar.nilsson@t-online.de
Dr. Adrianna Lewandowska
Business Discovery Hillert Onnen
adrianna.lewandowska@icv.pl BLG Logistics Group AG & Co. KG
uschnars@blg.de
Dr. Walter Schmidt
ask – Dr. Walter Schmidt Prof. Dr. Utz Schäffer
walter@ask-schmidt.de Otto Beisheim School of Management
utz.schaeffer@whu.edu
Dr. Bernd Schwarze,
Dipl.-Volkswirt Dr. Ernst F. Schröder
R+V Allgemeine Versicherung AG Dr. August Oetker KG
bernd.schwarze@ruv.de ernst.schroeder@oetker.de
RA Conrad Günther Dr. rer. pol. h.c. Frank-J. Weise
Managing director Bundesagentur für Arbeit
Internationaler Controller Verein eV frank-juergen.weise@arbeitsagentur.de
c.guenther@controllerverein.de
Delegates
Board of trustees Delegate for North Germany
Prof. Dr. Dr. h.c. Jürgen Weber Lothar Kuhls
Chairman WEGe Managementberatung GmbH
Otto Beisheim School of Management lothar.kuhls@wege-hamburg.de
jweber@whu.edu
Delegate for West Germany
Dipl.-Kfm. Martin Herrmann
Dr. Dr. h.c. Albrecht Deyhle ICC Interims-Controlling-Consulting
Deputy Chairman of the board of trus- ak-west3@herrmann-controlling.de
tees Honarary president of the ICV
deyhle@t-online.de Delegate for East Germany
Dieter Meyer
Dipl.-Kfm. icv@diemeyer.de
Dr. Wolfgang Berger-Vogel
wolfgang@berger-vogel.at Delegate for South Germany
Walter Meissner
Prof. Dr. Christoph Binder IBB-Management Beratung &
ESB Reutlingen Business School Training
christoph.binder@reutlingen- ibbwmeg@t-online.de
university.de
Delegate for Austria
Mag. Alfred Düsing Prof. Dr. Heimo Losbichler
voestalpine Stahl GmbH Fachhochschule Steyr
alfred.duesing@voestalpine.com heimo.losbichler@fh-steyr.at
12

13. Customer-centric price
management
Hans-Jürgen Kalmbach
Hansgrohe AG
Working groups hans-juergen.kalmbach@hansgrohe.com
Controlling and innovation
Sector working groups Prof. (FH) Dipl.-Kfm.
Underwriting I Bernd Kirschner
Dr. Heinz-Theo Fürtjes Management Center Innsbruck
AXA Service AG Int. Fachhochschulgesellschaft mbH
Delegate for Switzerland heinz-theo.fuertjes@axa.de bernd.kirschner@mci.edu
Siegfried Hampl
s.hampl@cmssh.ch Underwriting II Controlling and quality
Barbara Bauersachs Rainer Vieregge
Delegate for sectors/specialist groups Stuttgarter Versicherungsgruppe r.vieregge@4egge4you.de
Joachim Wodarg barbara.bauersachs@stuttgarter-
j.wodarg@t-online.de versicherung.de Controlling and IFRS
Gregor Farnschläder Andreas Krimpmann
Delegate for Poland Versicherungskammer Bayern Krimpmann MBA - CPA
Edyta Szarska gregor.farnschlaeder@vkb.de icv@krimpmann.com
Controlling Partners
edyta.szarska@icv.pl Banks Communication controlling
Axel Kodlin Dr. Reimer Stobbe
Committee chairmen axel.kodlin@nrs-ag.de Münchener Rückversicherungs AG
Dream Factory rstobbe@munichre.com
Prof. Dr. Péter Horváth Healthcare for Switzerland
Ilsensee@ipri-institute.com Rainer J. Stelzer Modern budgeting
Klinik St. Raphael Univ.-Prof. Dr. Ronald Gleich
Editorial committee rainer.stelzer@klinik-st-raphael.ch European Business School
Alfred Biel Int. University Schloss Reichartshausen
alfred.biel@gmx.de Healthcare for Austria matthias.handrich@ebs-siie.de
Mag. Dr. Martin Reich
PR Magistrat der Stadt Wien Project controlling
Dr. Herwig R. Friedag Wiener Krankenanstaltenverbund Dr. Dietmar Lange
consult@friedag.com martin.reich@akhwien.at ICCON International Consulting
Cooperation GmbH
PR executive Public utilities industry projektcontrolling@controllerverein.de
Hans-Peter Sander Ulrich Dorprigter
EastWestCom ulrich.dorprigter@t-online.de Controlling and risk
presse@controllerverein.com management
Specialist groups Prof. Dr. Rainer Kalwait
Auditor Business intelligence rainer@kalwait.com
Norbert H. Fiedler Prof. Dr. Andreas Seufert
Loden Frey Verkaufshaus GmbH Fachhochschule Ludwigshafen Working Capital Management
& Co. KG am Rhein Dr. Hendrik Vater
nohefa.fiedler@t-online.de andreas.seufert@i-bi.de hendrik.vater@dhl.com
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14. Working groups
Rhine-Mosel-Saar
Working groups in Germany Wilfried Schneider
North I wolfcraft GmbH
Matthias Wolfskeil wilfried.schneider@wod.wolfcraft.com
Stadtwerke Flensburg GmbH
matthias.wolfskeil@stadtwerke- Rhine-Neckar
flensburg.de Matthias von Daacke
matthias.vondaacke@blanco.de
North II
Stephan Jockel Saxony
National Rejectors, Inc. GmbH Henri Lüdeke
stjockel@aol.com Sachsen Treuhand GmbH
henri.luedeke@sachsen-treuhand.de
North III
Joachim Jäger Thüringen
Heinrich J. Kesseböhmer KG Thomas Gross
j.jaeger@kesseboehmer.de icv@gross.or.at Working groups in Austria
Austria I/Vienna South
Berlin I Franconia Walter Kurfürst
Dr. Jürgen Zeplin Klaus-Jürgen Scheuer LKW-Walter
Dr. Zeplin Controlling & Personal Primondo GmbH kurfuerst@lkw-walter.com
Managementberatung GmbH klaus.scheuer@primondo.com Michael Spina
info@drzeplin.de michael.spina@speed.at
Stuttgart
Berlin-Brandenburg Gudrun Reuter Austria II
Bärbel Kuhn reuter_gudrun@web.de Prof. Dr. Martin Tschandl
Alba Management GmbH FH JOANNEUM
baerbel.kuhn@alba.info Heilbronn-Künzelsau martin.tschandl@fh-joanneum.at
Rainer Linse
Mecklenburg Vorpommern confidence consult GmbH Austria III
Dr. Antje Krey rainer.linse@confidence.de Prof. Dr. Albert Mayr
Schroeder & Co. Vertriebs- Fachhochschule Steyr
gesellschaft mbh Ulm albert.mayr@fh-steyr.at
antje.krey@schroeder-co.de Erwin Ohnmacht
Wanzl Metallwarenfabrik GmbH Carinthia
Weser-Harz erwin.ohnmacht@wanzl.de Prof. Dr. Martin Tschandl
Wolfgang Schneider martin.tschandl@fh-joanneum.at
schneider.gifhorn@gmx.de Southwest
Udo Kraus Vienna West
West I Hansgrohe AG Günther Pichler
Dieter Wäscher udo.kraus@hansgrohe.com apc.consulting GmbH
dieter.waescher@t-online.de office@greko.at
South I
West II Prof. Dr. Uwe Seidel Central Alps
Ralf W. A. Lehnert uwe.seidel@seidelmc.com Dr. Eva-Maria Dornauer
g-r.lehnert@t-online.de eva.dornauer@uibk.ac.at
Lake Constance/Allgäu
West III Friedrich Grandel Working groups in Switzerland
Martin Herrmann spigra@web.de Northwest Switzerland/Regio
ak-west3@herrmann-controlling.de Christian Baumgartner
Southern Bavaria Arcondis AG
Aix-la-Chapelle-Liège-Maastricht Klemens Küstner christian.baumgartner@arcondis.com
Rainer Vieregge k.kuestner@t-online.de
r.vieregge@4egge4you.de Zurich/East Switzerland
Eastern Bavaria Prof. Dr. Marco Passardi
Rhine-Main Walter Meissner ZHaW School of Management
Anja I. Gondolf IBB-Management Beratung & Training and Law
ak-rhein-main@gmx.com ibbwmeg@t-online.de marco.passardi@zhaw.ch
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15. Working group Bulgaria
Bulgaria
Denko Yambolier
denko@excite.com
Working group Estonia
Estonia
Harald Kitzmann
kitzmann@hot.ee
Working group Lithuania
Lithuania
Aiste Lörgen
aistej@yahoo.de
Wrocław
Working groups Poland Honorata Ulatowska
Gdańsk hulatowska@icv.pl
Beata Zielinska
beata.zielinska@icv.pl Zielona Góra
Malgorzata Lepak
Katowice malgorzata.lepak@icv.pl
Dr. Adam Jablonski
adam.jablonski@icv.pl Working groups in Romania
Bukarest
Kraków Cristina Hodea
Jolanta Strek cristina.hodea@nchadvisors.ro
jolanta.strek@icv.pl
Sibiu
Lublin Nicoleta Thomka
Iwona Pankowska n.thomka@gmx.de
iwona.pankowska@icv.pl
Working group in Russia
Łódz Kaliningrad
Marcin Wójcik Ksenia Panevina
marcin.wojcik@icv.pl panevina@inbox.ru
Hans-Peter Sander
Poznan presse@controllerverein.com
Dariusz Gulczynski
dariusz.gulczynski@icv.pl Working group in Slovenia
Slovenia
Szczecin Dragica Erculj
Aleksander Socha dragica.erculj@crmt.com
aleksander.socha@icv.pl
Working groups in Hungary
Torun Budapest 1
Andrzej Derkowski Endersz Frigyes
andrzej.derkowski@icv.pl frigyes.endersz@ifua.hu
Warsaw Budapest 2
Karol Sikora Andreas Kovacs
karol.sikora@icv.pl akovacs@mcskft.hu
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16. International
Controller Association
Main Office
Post box 11 68
D-82116 Gauting
Leutstettener Straße 2
D-82131 Gauting
Telephone +49 - (0)89 - 89 31 34-20
Fax +49 - (0)89 - 89 31 34-31
verein@controllerverein.de
www.controllerverein.com