CIB Controlling Inspiration Berlin - lectures

Below we publish lectures that have been released for publication by the lecturers. If you miss a lecture than it's because we did not receive a release to publish it.


Presentations of the CIB 2019


Also in 2017 there were once again interesting lectures. Here is the event flyer as well as the lectures released for publication:



On the occasion of the 16th CIB on November 12, 2016, Wolfgang Schneider, Head of the Work Group Weser-Harz and CIB project leader, welcomed 154 participants to Berlin-Adlershof. The focus of this year's event was on questions and experience reports, such as controllers using modern technologies and how controllers in start-ups can successfully design their work. The attendees experienced an entertaining day in the best atmosphere, because interesting, varied contributions led to an increase in their knowledge. It was worth participating.



A special highlight also this year was awarding of the Controlling Newcomer Award. In her eulogy, Professor Ute Vanini from the Kiel University of Applied Sciences pointed out that it is very important for controller practice that students not only deal with theoretical concepts and methods but also deal with their practical application.

In its decision, the Jury has set four criteria as every year. In addition to the scientific foundation, we were above all concerned with the practical relevance of the problem, the direct applicability of the concepts developed and the degree of innovation of the theses.

The Controlling Newcomer Award is sponsored by the Haufe Verlag and the Haufe Akademie. On behalf of the ICV the Chairman of the Jury warmly thanked Mr. Lehmann for the reliable and stable partnership.


A total of 23 final theses were submitted from all countries in the DACH region, setting a new attendance record. The works covered many areas of controlling, from classical cost controlling and budgeting to risk management and sustainability controlling to role models in controlling. Also from the submitting institutions, the entire breadth of the university spectrum was covered, what speaks for a wide acceptance of the Controlling Newcomer Award in the higher education landscape.

The 1st place of the Controlling Newcomer Award 2016 was awarded to the outstanding bachelor thesis of Mrs. Selina Rogers from the Baden-Wuerttemberg Cooperative State University. Awarded was the topic "Implementation of Integrated Reporting on the Example of Adidas", supervised by Prof. Roman Stoi. The work convinced by a clear problem formulation and delineation as well as a very structured procedure for problem processing. The analysis was based on a comprehensive international literature review. Concrete solution approaches in the form of a prototype and a roadmap for integrated reporting were developed and comprehensibly documented for the company. The approaches to integrating reporting have already been partially applied by Adidas and can be partially transferred to other companies. The presentation of the work can be found below.

Second place went to Fynn Kohn from the Kiel University of Applied Sciences for his master thesis "Integration of Risk Management and Controlling - Development of Scenarios and Simulations to Consider Risk Aspects in the Corporate Planning of the ACO Haustechnik Gruppe". The thesis deals with the development and testing of a stochastic planning model for a company, whereby both distribution-related and event-dependent risks are modeled. Application possibilities and problems were discussed and the forecasting quality was checked by a variation of the model assumptions and a kind of backtesting. From the master's thesis, various further development options for a risk-oriented planning of the company can be derived.

The 3rd place went to Dominic Danial Djannesari of the WHU - Otto Beisheim School of Management for his bachelor thesis entitled "Business Partnering in Practice -The relationship between Controllers' roles and reporting practices", which was supervised by colleague professor Utz Schäffer. In both the scientific and the practice-oriented literature, the development of the controller from the bean counter to the business partner is often discussed, but the effects of these roles on the controlling practice are unclear. The award winner thus takes up a relevant topic and conducts his own empirical investigation of the effects of role understanding on the reporting of a company, which, at least in the companies, raises awareness of the topic and can provide starting points for designing the controller role. The work is based on a comprehensive international literature review, the results are documented comprehensibly in the appendix of the thesis.

After the award ceremony, two members of the Jury were dismissed: Prof. Vanini and Ulrich Wilke. We thank you once again for the many years of outstanding volunteer work!


Speeches at a glance:

The opening speech held this year on "Using Information Technology for Decision-Making". Dr. Joachim Jäckle, Corporate Senior Vice President of Henkel AG & Co. KGaA, Düsseldorf. His credo: Data is the "oil of the 21st century". The controller of tomorrow needs technological knowledge and know-how for his work, because: "Panta rhei" (Heraklit).

Matthias von Daacke, Director Controlling, BLANCO GmbH and Co KG, Obererdingen and Member of the ICV Board characterized the modern controller as a business partner, innovator and driver of change. He started from his practical experience and derived consequences for controlling, such as: numbers are to be processed into information so that the recipient has a benefit.



Digitization as a challenge of business practice was the focus of the speech by Prof. Dr. Nils Herda and Prof. Dr. Stefan Ruf from the University of Albstadt-Sigmaringen. They showed impressively that and what start-ups and hidden champions can learn from each other.

For Thorsten Jekel (jekel & team, Berlin) controlling is often too slow - and the wrong questions are asked. The "right questions" relate to speed, cooperation, links, and scalability. Important for him: to be mobile and close to the customer using suitable systems.

The concluding speeches dealt with practical experiences of start-up companies. Torsten Sabel, CEO, Customer Alliance GmbH Berlin, described his experiences with the "ups and downs" in his start-up. For him, success comes through a combination of emotion ("gut feeling") and facts. Interesting the reporting / controlling, which he uses practically: six areas with two "main" KPIs each.

Taking this experience into account, an abstraction takes place through the long-time controlling coach Manfred Grotheer, who accompanied many start-up companies. Based on the IGC Controller Mission Statement, he explains questions and problems that experience has shown in such companies. Finally, he presents a strategic-operational composite form that should be found not only in start-up companies "post-users".

Prof. Dr. Ute Vanini (Kiel)/ Prof. Dr. Sibylle Seyffert (Leipzig)

Here is the event flyer 2016 and the lectures held at the 16th CIB:

Thorsten Jekel in Video

Thorsten Jekel: Scoring points in controlling with new technology - lecture at the 16th CIB

Impressions from the 16th CIB


The three winners of the ICV Controlling Newcomer Award (from left):
Thomas Weiszdorn (Friedrich-Alexander-University Erlangen-Nuremberg - 2nd place),
Bettina Schoberegge (FH Joanneum Graz-Kapfenberg - 1st place),
Daniel Erlemann (Hochschule Niederrhein Mönchengladbach - 2nd place)

For the 15th CIB on November 7, 2015, Dr. Walter Schmidt and Matthias von Daacke, Members of the ICV Board, welcomed 125 participants to Berlin-Adlershof. With the topic "Controlling: centralized or decentralized?", The organizers critically questioned how controllers, taking into account current challenges, can successfully shape their work. The attendees had an entertaining day, because interesting, varied contributions led to a valuable increase in knowledge.

Controlling Newcomer Award for optimization of logistics in Working Capital Management

A special highlight also this year was awarding of the Controlling Newcomer Award. In her eulogy, Professor Ute Vanini from the Kiel University of Applied Sciences pointed out that it is very important for controller practice that students not only deal with theoretical concepts and methods but also deal with their practical application. In its decision, the Jury has set four criteria as every year. In addition to the scientific foundation, we were above all concerned with the practical relevance of the problem, the direct applicability of the concepts developed and the degree of innovation of the theses.

The topic of the outstanding winning work of Dipl.-Ing. Bettina Schoberegger from the FH Joanneum Graz-Kapfenberg is "Conflicts of goals in Working Capital Management - optimization of internal and external logistics processes through improved interaction". Ms. Schoberegger in her master's thesis, supervised by Prof. Dr. med. Martin Tschandl, deals with the optimization of Working Capital of companies. An isolated optimization of Working Capital in individual functional areas can lead to negative effects along the supply chain. Therefore, the optimizations must be coordinated and the mutual effects on the supply chain taken into account. In Working Capital Management this can be achieved through a holistic approach tailored to the processes along the entire supply chain. For this purpose, it is necessary to identify and analyze the factors influencing Working Capital and, in particular, their interactions. Two examples:

- When using cash discount, it is important to balance between income and liquidity targets.

- When determining the order quantity, the minimum of storage and ordering costs must be determined.

After intense discussion, the Jury awarded second place twice. It went to Thomas Weiszdorn (Friedrich Alexander University of Nuremberg) and Daniel Erlemann (University of Lower Rhine)

Under the title "Influence of the Distribution Strategy on the Market-oriented Company Value - Empirical Analysis of International Listed Companies", Thomas Weiszdorn first examined the influence of the distribution strategy on the market-oriented company value on the basis of a large-scale international sample. The empirical analysis showed the positive influence of selected distribution strategies on short-term and long-term sales and yield development, but not on capital market performance. The Award winner has thus taken up a relevant question, to formally analyze it very cleanly by means of a scientific method and presented his results comprehensibly. The Jury was also pleased by the work supervised by Professor Thomas Fischer because of a comprehensive international literature review.

The topic of Daniel Erlemann's work is "Development of a method for the appropriate consideration of the energy costs within the framework of an energy management system according to ISO 50001: 2011 in small and medium-sized enterprises using the example of Frankenberg GmbH". The Jury praised the comprehensive and structured processing of a practice-relevant issue. Mr. Erlemann developed concrete and directly applicable solutions for an improved inclusion of the energy costs in the contribution margin calculation of a practice company. In his master's thesis supervised by Prof. Ulrich Nissen, he has thus "achieved the theory-practice transfer in an outstanding manner".

The three winners, Prof. Martin Tschandl - Joanneum Graz-Kapfenberg -, the Jury (Prof. Ute Vanini - Kiel University of Applied Sciences - and Ulrich Wilke), ICV Board Member Matthias von Daacke, Melanie Vesper-Gräske and Fabian Walther (Organizational Committee of the ICV Controlling Newcomer Award)

The Controlling Newcomer Award is endowed with 4,050 euros and is sponsored by Haufe and the Haufe Akademie. The respective prize money goes to 2/3 to the students and 1/3 to the supervising professor. Professor Vanini thanked the sponsors on behalf of all Jury members and the ICV for the reliable and stable partnership in supporting the Award.

A total of eleven final thesen have been submitted. They ranged from conceptual-theoretical topics such as integrated thinking to concrete approaches to strategic sales planning using the example of the automotive supplier industry to develop and implement optimization approaches in Working Capital Management.

From the point of view of the Jury, it was gratifying that universities and technical universities participated in the competition in almost the same number, which speaks in favor of a broad acceptance of the Controlling Newcomer Award in the higher education landscape. Moreover, with five bachelor's and six master's thesen, the submitted works were distributed very evenly here.

Central topic of the CIB 2015: "Controlling: centralized or decentralized?"

The presentations at a glance (download option below):

Prof. Dr. Knut Blind, Chair of Innovation Economics, TU Berlin / Fraunhofer Institute for Open Communication Systems, introduced the participants to Industrie 4.0. He highlighted innovation potential, opportunities and risks as well as the strategic effects of digitization. His credo: "There is still a lot to do."

Thomas Molzberger characterized centralized and decentralized controlling at "bofrost". He started from the peculiarities of his company and derived consequences for controlling. Important success factors in controlling are for him: be simple, close and consistent.

Flexible tools in controlling was the topic of Steffen Rohr (syconomic GmbH, Leipzig) and Renate Mehner (KNORR Bremse, Berlin). Using the example of the hourly rate calculation, they impressively demonstrated the use of a modeling tool.

Dr. Mark-Steffen Buchele (buchele cc GmbH, Leipzig) translated growth goals into communication goals. And he explained to the participants: How can I measure that I achieve the goals?

Ursula Freundl, Caterpillar Motoren GmbH & Co.KG, Kiel, reported on her practical experience with outsourcing from a corporate and group perspective.

The final highlight of the event was the presentation by Siegfried Gänßlen, Executive Advisor, Hansgrohe Supervisory Board and Chairman of the ICV. From his seemingly immeasurable wealth of experience, he showed from the point of view of a global player that corporate governance and controlling are implemented centrally and decentrally in practice. Using selected examples, he showed that globalization requires a paradigm shift from push to pull and the interaction of local and global responsibility. Success factors have to be differentiated in different markets, taking into account country-specific aspects.

(Prof. Dr. Ute Vanini/ Prof. Dr. Sibylle Seyffert)

Here is the event flyer 2015 and the lectures held at the 15th CIB; The presentation by Ms. Freundl, Caterpillar Motoren GmbH could not be published.


Claim of CIB 2014: "Do data lead to decisions?"


Claim of CIB 2013: "Flexibilty - plannable?"


Claim of CIB 2012: "Which changes does controlling need?"


Claim of CIB 2011: "Controlling is (as well) communication"


Claim of CIB 2010: "On the right way with controlling"