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b ) be i j eder k o n s t r u k t i v e n Ä n d e r u n g ist e i ne Te i l e -
B i l anz z u f ü h r e n , u m m i t de r k o n s t r u k t i v e n Ä n d e –
r u n g au c h e i ne V e r r i n g e r u n g d e r Te i l e z ah l z u
e r r e i chen , da d i e Te i l ezah l als wesen t l i che r " K o –
s t en t r e i be r " e r k a n n t w u r d e .
H r . K. R u mm e l , K a u f m . Le i t e r i m Be t r i eb E r l angen
de r Si emens A G , Bere i ch M e d . Te c h n i k , nann t e als
e i nen E r k e n n t n i s g ew i n n des A BC : " We n n das
Geschä f t b r u mm t , müs sen Sie s i ch be r e i n i gen , be v o r
Sie w i e d e r i nves t i e r en ! W a n n sonst?! " We l c h e
P r o d u k t e / K u n d e n b i n d e n we l c h e a dm i n i s t r a t i v e
L e i s t u n g i n we l c he r Höhe? W i e s i eht i h r Er gebn i s
aus? Lassen s i c h d i ese Re s s ou r c en , " w e n n es
b r u mm t " , w o a n d e r s besser n u t z e n ?
H r . L e m b k e u n d H r . G . Bu s c h , Co n t r o l l e r i m Bere i ch
Log i s t i k d e r H e w l e t t Packa r d G m b H , Böb l i ngen ,
s t e l l t en e i n p r ozeßkos t eno r i en t i e r t es Re c h n u n g swe –
sen i n e i n em Log i s t i ke i nsa t zgeb i e t dar . Sie sp r achen
s i ch f ü r e i ne mög l i c h s t e i n f ache Ge s t a l t ung dieses
Sys t ems aus . U m d e n ana l y t i s chen A u f w a n d be i d e r
P l a n u n g u n d Er f assung g e r i n g z u ha l t en , emp f a h l e n
sie e i ne o d e r z w e i Le i s t ung smeßg r ößen p r o Ko s t en –
s te l l e. Di ese Le i s t ung smeßg r ößen set zen s i ch i n
i h r em Fal l t e i l we i se aus ü b e r g e o r d n e t e n Meßg r öße n
z u s amme n , i n d i e i nsbesonde r e au c h ex t e r ne A s p e k t e
( z . B. aus Ku n d e n s i c h t ) e i n f l i eßen . So b i l d e t d i e Z i e l -
Z e i t d a u e r zw i s c h e n Au f t r a g s u n t e r s c h r i f t des K u n d e n
u n d Be r e i t s t e l l ung des Gerä t es b e i m K u n d e n e i ne
übe r geo r dne t e Meßg r öße z u r A b l e i t u n g v o n Me ß g r ö –
ßen de r Au f t r a g s b e a r b e i t u n g i n d e r Ve r t . - N i ede r l a s -
s u n g , D i s p o s i t i o n , K omm i s s i o n i e r u n g , Ve r s a n d etc.
A u c h w e n n es " ew i g e T h eme n " d e r Ko s t e n r e c h n u n g
se i n mö g e n , d i e j et z t e t was neu au f be r e i t e t u n d
ak t ua l i s i e r t w u r d e n , emp f a n d i ch d i ese Ve r an s t a l –
t u n g f ü r Ma n a g eme n t - A c c o u n t i n g - o r i e n t i e r t e
Co n t r o l l e r , d i e d e n Kos t enwo i r f e l i m g e d a n k l i c h e n
Z u g r i f f haben , t hema t i s c h übe r au s i n t eressan t . A l l e
Re f e r en t en w a r e n l ebha f t u n d f ü h r t e n i h r e Vo r t r ä g e
i n f r e i e r Rede k omp e t e n t d u r c h .
•
Z u o r d n u n g CM - T h eme n - T a b l e a u
09
32
33
A
G
F
Daviä Gill
is
a
retired
College
lecturer, Iwiiig in Oxford and
currently busy with EFL teaching, writing and translating; his
overlap with
the
Controller-akademie
is easily explained. In 1990
Dr. Blazek came to Oxford to brush up his English and one ofhis
tutors turned out to be David Gill. Subsequently they worked
together on a revised English language Version of Dr. Deyhle's
"Controlling and the Controller".
Controller magazin
3/92
FRAGMENTS FROM A SEMINAR DIARV
We reveal a few entries from the diary of David Gill, who was invited
to attend the Controller-akademie's first English-Ianguage seminar
'Europa 92' at the Kaiserin Elizabeth Hotel, Feldafing, from March
23rd to March 27th.
Sunday evening. Feldafing.
View from this balcony: rainclouds sweeping over the grey Starnber–
ger See. Below, down the garden, among the trees, the seated white
figure of the Empress Elizabeth, relaxed, watchf ul ... Later we gather
in the chandeliered seminar room, 33 accountants, managers,
Controllers from 8 different countries, 5 different mother-tongues, 8
native English-speakers. Most are German, so here's a challenge
for them as well as for Dr. Deyhle and Dr. Blazek who are going to
hold forth in English!
Albrecht Deyhle, shirt-sleeves rolied up, bounds into his expositlon
- like a Chinese firecracker - coloured marker pens flying furiously
over his flip-chart
to
produce the now-famous
Symbols,
models and
graphs for the
Controller
and his function.
Monday. Snowing steadily. Alps completely blotted out. Both our
trainers are in action this morning. Their styles are complementary.
Alfred Blazek is steady. methodical, stressing the human values In
business life, very "menschlich". Albrecht Deyhle is more of a
whiriwind, Hinging up more rainbow Sketches on the flip-chart,
kicking the OHP switch, charging up and down the centre aisle,
whispering in ears, declaiming centre-stage, carting around easels
on his back to demonstrate overlaps of Systems. Surprisingly, with
all this Herculean furniture-shitting, nothing collapses.
Tuesday. Deyhle in fine fettle again. Today it's the gymnastic
approach to semantics. To discover the right figure
for
the budget we
have to look for something challenging - but attainable. Not too
challenging, though. "Don't ask me to Jump over the blackboard.'
(Tempting to do so!) Now, placing a cardboard name card on the
floor, he asks: ' Is that
all
I have to do?" And Jumps. All too easy,
therefore demotivating.
Wednesday. This morning weVe been having
Strategie,
operative
and dispositive planning. Mid-course strain beginning to teil. Luckily
part of the operative plan is a trip to Andechs, a local monastery
renowned for its baroque church and brewery. We are treated to
some Bach on the heavenly baroque organ, then a disturbing
exhibitlon of relics, and finally the uproar of the "Bräustüberl" where
we lower the liquid assets of St. Benedict in convivial style.
Thursday. No snow this morning. Walk down through water-logged
golf-course to
the
lake: Canada geese,
tufted
ducks, mallards - and
through my binoculars, on the eastern shore, the grim turrets
of
Schloß Berg, where
the
unhappy Ludwig 11
spent
his final days. Back
in the seminar, Deyhle continues unabated: graphic, gymnastic,
rhetorical, anecdotal. Something sensuous about the way he snat-
ches the felt-tipped pens from
the crate
in front of him - to draw out
a
map
for the collecting and reporting of figures in an accounting
System.
Friday. So it's farewell, Empress Elizabeth. A photo of this Wittels–
bacher princess hangs in the foyer: a pale complexion, masses of
dark brown hair, and large, dark, rather sad eyes.
Heads füll of cost-cubes, break-even graphs, portfolio
Windows
and
figures, figures, figures we disperse to our companies determined to
control more effectively. At the foot of the garden, where the spring
flowers struggle against the backlog of winter, the Empress waits in
silence
for
the chandeliers to light up again
in
the seminar room,
signifying that the next batch of
Controllers
has arrived eager to hear
the Word.
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