Presentación de Marco Pineda (Sidenor) en la Jornada Controller Bilbao: "Las funciones del controller" en las organizaciones; organizada por IGN y APD.

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ÍNDICE
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• Evolución del Controller
• Habilidades del Controller
• Controller Profile
• 9 aprendizajes del Controller
• Modelos organizativos
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2
3
4
5

3. 3
Las Fases del Controller
La época de los “manguitos”
La fase “Reporting”
La “tracción”
El “Estratega”
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ÍNDICE
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• Evolución del Controller
• Habilidades del Controller
• Controller Profile
• 9 aprendizajes del Controller
• Modelos organizativos
1
2
3
4
5

5. 5
o Comunicación
o Capacidad Analítica
o Conocimiento del negocio
o Capacidad de Innovar
o Planificación estratégica
o Honestidad
o Transparencia
o Capacidad de Dinamizar
8 Habilidades del “Controller”

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ÍNDICE
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• Evolución del Controller
• Habilidades del Controller
• Controller Profile
• 9 aprendizajes del Controller
• Modelos organizativos
1
2
3
4
5

7. 7
“Controller” Profile (I)
ACCOUNTING
 General Accountancy.
 Monthly and annual Closing of Accountancy
 External Audits
 Fiscal
 Basic Tax Law
 Tax Planning to Optimization oriented
 Supervision / Coordination Tax Advisers
 Subsidies
 Knowledge basic Law and Institutions
 New Subsidies Planning
 Obtained Subsidies Follow up

8. 8
CONTROLLING
 Industrial Experienced
- Knowelge in production area is necessary to lead action plan to get future result improvements
- Experienced in other departments of the organization is desired
 SAP / Systems
- Be able to leader a SAP Implantation in all the organization ( including Finance, logistics, production,
sales)
- Prepare / Obtain key information for the Plant/Country Management: Productions, Productivities,
Stocks, Balance Scorecard, Deviations vs. Budget…
- Knowledge of FI and CO Modules in SAP
- Knowledge Information Structure and Relations on an ERP
- Definition / Collaboration in Management Processes (not only financial) in SAP.
 Reporting / Monthly Economic Results analysis.
- Reporting to the Headquarters on time. (4th working day)
- Analysis of Reasons of Deviation vs. Budget. Improvement Opportunities.
- Collaboration / Follow up of Corrective Action Plans
“Controller” Profile (II)

9. 9
 Budget (Next Year + 2 years) and Strategic Plan (Annual + 5 years)
- Coordination/ elaboration of Budget and Plan
- Preparation of Economic and Financial data
- Reporting Economic and Financial data to the group
- Management Planning Quantification
- Economic and Financial Analysis, Plan Alternatives
 Investments
- Follow up / Leadership and Coordination of the whole Investment process
- Participation and support to the “Investment Committee of the Plant/Country
- Coordination of Investment Budget for the next years
- Elaboration of “profitability Analysis” of Investments.
- Investment Approval Procedure Fulfilment
- Investment Follow Up vs. plan and vs. approval.
 Offers:
- Participation in Technical-Economic Offers In plant / Country and in the Offers
Committee.
- Cost Calculation for Offers
- Investments related to new Project Analysis
- Review of General and Specific Criteria for Offers
“Controller” Profile (III)

10. 10
 Costs (Stock valuation, Offers, Investments, Deviations)
- Standard Cost:
- Rates Calculation
- Product Production process and Structure Definition
-Real Cost:
- Plant data obtain
- Deviation analysis vs. standard
 Materials
 Machines Effectiveness
 Labour costs
 Fixed costs
- Coordination of common criteria for costs, offers, investments
- Industrialization costs Follow up
- Key Projects Management.
- Follow up
- Collaboration / Leadership on definition
- Support to the Internal audit of the Gerdau Group
 Other business Skills
- Effectively communicate with all levels of the organization
- Strong leadership with ability to drive change
- Able to do business travel
- Pc Skills (Excel Very High level, Word, Powerpoint)
- languages. (English is “desired”)
“Controller” Profile (IV)

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ÍNDICE
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• Evolución del Controller
• Habilidades del Controller
• Controller Profile
• 9 aprendizajes del Controller
• Modelos organizativos
1
2
3
4
5

12. 12
o El ERP es el mejor aliado para el Controller
o La regla del 80-20
o Gestiona lo importante y no lo urgente
o Escucha, muestra inquietud…
o “Quien pregunta lidera las reuniones”
o Las cosas deben de ser coherentes y tener una explicación
o Sintetizar es un “must”
o Somos una herramienta al servicio de la organización
o Prioriza las acciones de gestión
9 aprendizajes del “Controller”

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ÍNDICE
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• Evolución del Controller
• Habilidades del Controller
• Controller Profile
• 9 aprendizajes del Controller
• Modelos organizativos
1
2
3
4
5

14. Gracias por vuestra atención!