10. 06. 2022.

Dr. Mladen Meter
Poslovna učinkovitost d.o.o.



5 steps from the concept of survey to recommendations



Elements to be examined

  1. Controlling processes
    1. Planning
      • Strategic Planning
      • Operational Planning, Budgeting and Forecasting
    2. Analysing
      • Cost Accounting
      • Project Controlling
      • Risk Controlling
      • Controlling of Functions
    3. Reporting
      • Management Reporting
    4. Improving
      • Business Partnering
      • Data Management
      • Further Development of Organisation, Processes, Instruments and Systems
  2. Controller competencies
    1. Professional
      (financial accounting, cost accounting, managerial accounting, operating activities / business processes of the company, project management, business planning, strategic controlling instruments, operative controlling instruments, investments and financing, risk management, reporting, IT solutions and tools for business analysis, foreign language managerial skills)
    2. Personal
      (self-consciousness, self-confidence, self-motivation, self-discipline, proactivity)
    3. Social
      (empathy, assertiveness, cooperation, influence, constructive conflict resolution)
    4. Conceptual
      (planning tasks, prioritization, consideration of the big picture, creativity, structuring the presentation, understanding of the problem and decision making, focusing)

  3. Digital and agile competencies
    1. Related to planning processes
      • Design Thinking
      • OKR - Objectives and Key Results
      • Advanced Planning, Analytics and Reporting
    2. Related to analysing processes
      • Mathematical and Statistical Skills
      • Risk Management
      • Advanced Planning, Analytics and Reporting
    3. Related to reporting processes
      • Advanced Planning, Analytics and Reporting
    4. Related to improving processes
      • Agile Approaches
      • Lean Management Tools
      • AI - Artificial Intelligence
      • Big Data
      • RPA - Robotic Process Automation

Conceptual framework for survey



Characteristics of the survey

  • The main goal of the survey
    Get acquainted with the current state of excellence of processes and competencies in controlling, as well as future development plans, in order to initiate and organize support activities in the market
  • Survey participants
    71  survey  participants  come  from  large  systems  primarily  from  management positions and have a close connection to or are owners of controlling processes
  • Grades
    1 is the lowest and 5 is the highest grade


3 key questions to answer

  1. What is the existing state of excellence of the controlling processes?
  2. What are planned improvements / investments in soft competencies?
  3. What are planned improvements / investments in digital and agile competencies, as part of hard (professional) competencies?


1. Average excellence of the controlling processes is 3,1 and in most processes there is the possibility for improvement



2. Planned improvements / investments in soft competencies is at a relatively high level and in average amount to 4,0 and higher than…



3. …in digital and agile competencies, which are in average at level of 3,0




  • Excellence of the controlling processes
    Average grade of 3,1 should improved through raising awareness of the importance of controlling and better partnership among managers and controllers
  • Planned improvements / investments in soft competencies
    Average grade of 4,0 is significant, especially at conceptual competencies (4,1)
  • Planned improvements / investments in digital and agile competencies
    Average grade of 3,0 is pretty low, and in order to improve it is necessary at the level of individual responsibility (personal, social and conceptual competencies) to do homework related to the improvement of basic controlling processes
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