德语国家企业所谓的“管理控制”和“管理控制师”是指什么？| What is the so-called "controlling" and "controller" in business community in the German-speaking countries?

        在德语国家，“管理控制”通常被理解为是指企业确定目标、制定计划以达到目标、并在实施计划过程中不断调控计划值和实际值之间的偏差的流程。这一流程通常是由业务经理人（管理决策者）和管理控制师（决策支持者）通过团队合作来完成的。德语国家企业中所谓的“管理控制师”，狭义上是指企业中专职负责管理控制工作的专业人士，其工作内容与英美国家企业中所谓的“FP&A专员"(财务计划和分析专业人士）或者“管理会计师”相似。

In German-speaking countries, “controlling” is commonly understood as the process of defining objectives, ensuring that progress is maintained in line with the defined objectives, and taking corrective actions in case of variances between the actual and planned situation. These activities are done in teamwork between manager (decision maker) and controller (decision supporter). The so-called "controller" in German-speaking companies, in a narrow sense, refers to professionals in the company who are specializing on controlling jobs.  Their jobs are similar to those of the so-called "FP&A specialist" (specialist for Financial Planning and Analysis) or "management accountant" in English-speaking business world.

        关于管理控制和管理控制师，请点击这里了解更多。 | More information about controlling and controllership can be found here.