【培训目标】

CA五阶梯管理控制师培训课程（以下简称“五阶梯培训课程”）是总部位于慕尼黑的CA管理控制学院（以下简称“CA”）的旗舰产品。CA是德语国家领先的专门从事企业管理控制和管理控制师培训的机构。从1971年阿尔布莱西特•戴勒博士创建CA至今，已有超过二十多万名学员参加了CA的培训，并由此将自己的职业生涯推向了新的高度。CA颁发的培训证书“CA管理控制师初级培训证书”和“CA管理控制师高级培训证书”，在德语国家企业界广为人知，享有很高的声誉。

CA五阶梯培训课程的中文版由黄震博士和CA紧密合作在其德文原版的基础上开发，用中文传授，主要面向德语国家在华企业以及其他外资和中国本地企业，旨在帮助这些企业中的财务和管控部门人士以及其他管理专业人士：

• 更好地了解和理解德语国家企业的管理控制理念和体系；

• 学会运用管理控制的方法和工具，改善和优化企业管理控制和企业绩效；

• 了解一名合格的管理控制师应有的角色、思维方式和工作态度；

• 加强和其他专业人士的交流，为未来发展建立人脉网络。

Program Objectives

CA 5-Stages Program for Controller Training (hereinafter as "5-Stages Program") is the flagship product of Munich-based CA Controller Akademie (hereinafter as "CA"). CA is market leader for controlling & controller training in German-speaking countries. Since the establishment of the company in 1971 by German controlling pioneer Dr. Albrecht Deyhle, more than 200.000 inspired participants have attended CA's seminars, thus taking their careers to new heights. Training certificates issued by CA, such as "Controller's Certificate CA" and "Controller's Diploma CA" are well known and highly valued in the business community in German-speaking countries.

CA 5-Stages Program in Chinese language has been developed by Dr. Zhen Huang based on its German origin in close cooperation with CA. The seminar program in Chinese language is targeting local finance & controlling professionals and other management professionals in businesses invested by firms coming from German-speaking countries as well as other foreign-invested and local Chinese companies. The training program aims to help the participants to

• achieve better understanding of controlling approaches and systems practiced in the German-speaking countries,

• know how to use controlling concepts and tools for improving and optimizing controlling and business performance,

• be familiar with the expected roles, mindset and attitudes of a professional controller,

• share experience with other professionals and create personal network for future development.

【适用对象】 

五阶梯培训课程主要面向

• 企业财务和管控部门的经理和财务管控专业人士

• 在非财职能部门，比如销售、市场营销、产品或者项目管理、生产和供应链或者研发等部门中，从事或者涉及职能部门管控、业务和数据分析或者决策支持工作的人员

• 在董事会秘书处、总经理办公室、公司战略发展规划部、企划部、企管部或者企业内部咨询部等部门中工作，需要了解管理控制知识和技能的人员

• 希望通过改善管理控制，提升或优化业务绩效的非财部门经理和专业人士， 以及

• 其他对管理控制感兴趣，或者想今后从事管理控制师工作的人士

Target Group

The 5-Stages Training Program is targeting：

• managers and financial controlling specialists in finance & controlling departments,

• professionals in non-financial departments, such as sales, marketing, product or project management, production & supply chain, or R&D department etc. who are performing or involved in functional controlling, business or data analysis, and decision-supporting jobs,

• professionals in other organizational units who need controlling knowledge & skills, such as people working in the office of Board of Directors, office of General Manager, corporate strategy development or planning department, department for enterprise management, and/or inhouse consulting department etc.,

• non-financial managers and professionals who would like to improve or optimize business performance through better self-controlling, and

• other participants who are interested in controlling or in a future career as professional controller.

【培训安排】

4月15日-17日，4月22日-24日，每天13:00-17:00，总计6个半天

Training Schedule

April 15-17, April 22-24, 13.00-17.00, 6 x 0.5days in total

【培训内容】

五阶梯管控师培训课程由下列五门培训课构成，帮助学员一步一个脚印地成长为一名让企业领导满意的内部顾问和业务伙伴。

Training Content

The 5-Stages Training Program for Controllers consists of the following five training courses, which will help students grow step by step into a qualified internal consultant and business partner who meets requirements and expectations of business leaders.

第一阶梯：管控师最佳实践

第一阶梯培训课为学员提供德语国家企业管控实践的全景图，展示德资企业管控体系最重要的组成部分和方法，讲解优秀的管控师必须拥有的一体化视野以及正确的思维方式和心态，并介绍在财务和管控数字化的发展趋势下管控师新的角色分工和素质要求。本阶梯可以说是整个五阶梯培训课程的精髓。

A. 德语国家企业管理控制的基本理念

• 管理控制是企业管理流程的有机组成部分

• 管理控制师和非财经理之间的团队合作

• 国际管理控制师协会ICV和国际管理控制组织IGC 对“管理控制师”的理解

• 德语和英语国家对管理控制师工作的不同理解

• 管理控制与企业内部其他和财务相关的职能之间的关系

• 管理控制体系的主要组成部分以及管理控制师的工作范畴

B. 作为管理控制信息基础的财务和管理会计

• 管控师必须了解的对外财务会计体系

• 销售成本法和全部成本法表述的企业盈亏报告及其背后的体系

• 企业成本会计体系和产品成本测算

• 对外损益报告和内部盈亏分析的不同

• 边际贡献分析及其对企业决策的影响

• 企业管理会计“全景图” 

C. 战略、业务和财务：管理控制的全方位视野

• 管控师应该拥有的“全局观”

• 如何在企业计划和预算体系中落地管理控制的全方位思维

• 业务战略：如何协助非财经理做好业务战略规划

• 业务运营：如何帮助所有部门做好业务计划和部门预算

• 财务绩效：如何完整量化业务战略和作业的财务影响

• 企业年度预算案例演练和分析

D. 企业计划和管理报表体系

• 如何提高企业计划和预算工作的效率和效益

• 现代企业预算工作的最佳实践

• 管理控制师在企业计划和预算工作中的角色

• 管理控制报表的“四窗原则” 

• 管理控制报表工作的成功要素

• IT技术在计划和报表工作中的应用

E. 管理绩效的测量和管理

• 企业目标管理(MBO)和绩效测量

• 人类行为和员工激励的理论及其对绩效管控的启发

• 企业财务目标分解、“ROI 树” 和其他财务绩效指标体系

• 企业内部绩效中心及其绩效目标和指标的定义

• 管理控制师在企业绩效管理工作中的角色

F. 管理控制师的职能和管理控制工作的组织

• 管理控制工作的不同组织模型

• 大型企业集团内部的管控职能的组织

• 中小型企业内部的管控职能的组织

• 财务管控和非财职能管控工作之间的分工和协调

• 企业内部管控语言和流程的标准化

• 管理控制职能作为共享服务中心(SSC)

G. 管理控制最新发展趋势以及管控师素质要求

• 企业管控发展的大趋势

• 企业数字化及其对财务和管控职能的影响

• 数字化时代管控师新的任务、角色和素质要求

• 非财务环境因素（比如ESG报告要求）对企业管控的影响

• 一名优秀的管控师必须具备的素质和技能

• 管控师的未来职业前景和发展轨迹

Stage 1: Controllers Best Practice

The Stage I Seminar provides a panorama view on controlling practice in German-speaking countries, presents the most important components and methods of controlling in German businesses, explains the integral view of controlling as well as the right mindset and attitude which an excellent controller should have, and shows new role definitions and qualification requirements for controller in times of digitalization of finance and controlling. The Stage 1 Seminar can be seen as the essence of the entire 5-Stages Program.

A. The Basic Ideas of Controlling In German-Speaking Countries

• Controlling is an integral part of the business management process

• Teamwork between controllers and non-financial managers

• The understanding of International Controller Verein ICV/International Group of Controlling IGC: What is controller?

• Different understandings of controller service in German and English-speaking countries

• The relationship between controlling and other finance-related functions of a business

• Major building blocks of controlling system and job scope of a controller

B. Financial and Management Accounting as Information Source for Controlling

• What controller should know about external financial reporting system

• Cost-of-sales versus total cost approach of income statement and its underlying system

• Cost accounting system and product costing

• External profit & loss reporting versus internal profitability analysis

• Contribution margin analysis and its impact on business decisions

• The “panorama view” on the system of management accounting

C. Strategy, Business Activities, And Finance: The Integral View of Controlling

• “The Big Picture” a controller must have

• How to implement the holistic view of controlling in the enterprise planning and budgeting system

• Business strategy: how to assist non-financial managers planning business strategy

• Business operations：how to help all departments planning activities and budget

• Business finance: How to fully quantify the financial impact of business strategy and operations

• Business case study for annual budgeting 

D. Planning & Reporting Systems

• How to improve efficiency and effectiveness of business planning and budgeting

• Best practices of modern budgeting

• The roles of a controller in the planning & budgeting process

• The “4 Windows” principle of controlling reporting

• Major success factors for controlling reporting

• Application of IT technology for planning and reporting

E. Performance Measurement and Management

• Management by Objectives (MBO) and performance measurement

• Theory of human behavior and employee motivation and its implication on performance controlling

• Breakdown of financial objectives, “ROI Tree”, and other financial performance ratio systems

• Definition of internal performance centers, their objectives and performance ratios

• The roles of controller in business performance management

F. Controller’s Functions and Controlling Organization 

• Different organizational models of controlling practice

• Controlling organization in large business groups

• Controlling organization in small-to-medium sized businesses

• Labor division and alignment between finance controlling and non-financial business controlling

• Internal standardization of controlling language and processes

• Controlling as Shared Service Center (SSC)

G. Latest trends in controlling and qualifications requirements for controllers

• Mega development trends in controlling 

• Digitalization of business and its impact on finance & controlling

• New tasks, roles, and qualifications requirements for controllers in time of digitalization

• Impact of non-financial environmental factors (such as ESG reporting requirements) on controlling

• Essential qualifications and skills of an excellent controller

• Future perspectives and career paths of controllers

【培训证书】

学员每上完一个阶梯的培训课，就可获得该阶梯培训课的培训证明，以作为其参加课堂培训和网上课堂活动的记录。

完成第一、第二和第四阶梯课程的学员，将另外获得我们的“CA管理控制师初级培训证书”，以证明自己已经接受了这三个阶梯以管控必备知识和硬性技巧为主的的培训，成功参加了所有的课堂研讨以及网上课堂的各项活动。

参加完所有五个阶梯培训的学员，将另外获得我们的”管理控制师高级培训证书”，以证明自己在进一步扩展硬性知识和技巧的同时，还接受了一名优秀的管理控制工作者必需的软性技巧，特别是高效沟通、团队合作和领导力方面的培训。

Training Certificate

After each stage seminar, the trainee will receive a Seminar Certificate which documents his/her participation in the seminar work and learning activities in our online training room.

Having attended the Stage 1, 2, and 4 seminars which mainly focus on essential knowledge and hard skills for controlling, the trainee will additionally receive our "CA Controller's Certificate" which acknowledges his/her work in the three seminars including learning activities in our online training room.

Having participated in the entire 5-Stage Program, the trainee will additionally receive our "Controller's Diploma" which acknowledges his/her successful participation in the 5-Stage Program not only for gaining controlling knowledge and hard skills but also for soft skill development relevant for excellent controlling work, such as skills related to high-impact communication, teamwork and leadership.

【语言】 中文

Language: Chinese