Controlling

AIM Controlling

Controlling is one of the most important functions of a manager. Its purpose is to ensure monitoring of employees' activities in order to achieve planned objectives. Without planning, control, and clearly defined goals, controlling cannot exist. It ensures the efficient and effective use of company resources in accordance with the strategic direction.

Who are the controlling trainings for?

Controlling training is intended for everyone involved in the planning, monitoring, and optimization of business results:

  • Managers of all levels who make strategic and operational decisions
  • Financial experts who want to connect controlling with broader business objectives
  • Analysts and controllers who develop reporting systems and analyze deviations
  • Employees in the planning, budgeting, and reporting sector

  • Sales, production, procurement, and logistics teams who want to better understand how their results impact overall profitability

Why are controlling trainings important?

Training controls enable:

  • Effective management of resources and objectives
  • Better business results

  • More successful decision-making

Through working on real examples, data analysis, and the development of reporting systems, participants acquire practical skills that they can immediately apply in their work.

What do AIM controlling trainings cover?

Controlling training covers key topics:

  • Budgeting and variance analysis
  • KPI reporting
  • Linking controlling with strategy

Ove veštine su neophodne za sve koji žele da unaprede poslovno planiranje, smanje rizike i povećaju profitabilnost.

What are the benefits of AIM controlling training?

AIM controlling provides:

  • Structure and security in decision-making
  • Knowledge that is immediately applicable

  • Competitive advantage through more efficient management

Training

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Fundamentals of Controlling

  • Controlling system and principles of controlling
  • Controlling organization
  • The role of the controller as a business partner
  • Planning, budgeting, and business control
  • Cost management and contribution analysis
  • Determination of cost price and selling price
  • Analiza varijansi i kontrola profitabilnosti
  • Reports for managers and decision making

Controlling system

  • Processes in controlling
  • Controller as a business partner to the manager
  • Cost management
  • Product cost
  • Profitability analysis
  • Decision making in controlling
  • Growth, development, finance
  • Organization of the controlling department

Controlling tools

  • Management accounting
  • Cost and market approach in determining the target selling price
  • Project controlling tools (CAPEX, POC...)
  • Fixed cost management (cost allocation, activity-based costing...)
  • Sales controlling (customer portfolio, ABC categorization...)
  • Contribution accounting
  • Discount scales
  • Financial controlling

Cost controlling

  • Cost terminology
  • Product cost
  • Tools for managing operational costs
  • Cost allocation
  • Budgets
  • Strategic tools for cost management
  • Cost variance analysis and action plans for cost reduction

Planning in controlling

  • Strategic importance of budgeting
  • Alignment of the operational plan with strategic goals
  • Practical guidelines for creating a budget
  • Automation of the budgeting process
  • Multidimensional planning
  • Active forecasting system
  • Variance analysis in budget tracking

CAPEX controlling

  • CAPEX vs OPEX
  • The Role and Importance of CAPEX Controlling
  • The Role of Financial Statements in CAPEX Analysis
  • Static methods for assessing investment profitability (Payback period, ROI...)
  • The concept of the time value of money
  • Free cash flow analysis
  • Discounting of cash flows
  • Dynamic methods for assessing the profitability of investments (NPV, IRR...)
  • Sensitivity analysis
  • Scenario analysis

Product cost

  • Variable and fixed costs
  • Absorption and marginal costing approaches
  • Methods for calculating cost
  • Cost calculation as a basis for selling price decisions
  • Target selling price
  • Cost allocation
  • Contribution accounting
  • Decisions based on cost information

Variance analysis

  • Simple and complex variances
  • Sales variances
  • Product mix variances
  • Production variances in consumption
  • Variance reporting
  • Impact of variance on contribution margins
  • Impact of variance on cost calculation
  • Defining action plans based on variance analysis

Price controlling

  • Approaches to determining the selling price
  • Costs as a basis for selling price decisions
  • Target costs – inverse approach to selling price
  • Pricing strategies
  • Competition and price wars
  • Price positioning
  • Price as a lever for improving profitability
  • Price elasticity

Strategic
controlling

  • Strategy and controlling
  • Strategic analysis
  • Tools for strategic analysis
  • Formulating and selecting a strategy
  • Growth strategie
  • Balanced Scorecard
  • Strategy implementation
  • Risk management

Controlling for production

  • Controlling system
  • Role of the controller
  • Cost terminology
  • Cost centers and creating cost centers
  • Cost center as a tool for cost management
  • Product cost
  • Cost calculation as a basis for selling price decisions
  • Investments in fixed assets (CAPEX)

Controlling for
ne-controllere

  • Goals, planning, and control
  • Principles of controlling
  • Managers and controllers
  • Shared responsibility for goals
  • Controller as budget moderator
  • Understanding basic financial statements
  • ROI target
  • Holistic approach to controlling

HR controlling

  • Controlling system
  • HR processes
  • HR controlling tools
  • Aligned list of goals in human resources
  • KPI system in HR
  • Relevance of appropriate indicators
  • HR analytics
  • HR as a business partner

Smart controlling

  • Controlling today: From insight to action
  • Faster to conclusions: What does smart analysis look like?
  • AI tools in the service of the controller
  • Use case: Rapid variance analysis using AI
  • How AI helps in making recommendations
  • Ethics, risks, and responsibilities in the use of AI tools
  • Exercise: From raw data to recommendation with AI assistance

Video review | AIM Minute

In this video of the AIM Institute, the director and coach Đorđe Arsić, objašnjava kako controlling pomaže menadžerima da donose bolje poslovne odluke. Kroz jasnu sliku o poslovanju, povezivanje ciljeva i rezultata, kao i simulaciju različitih scenarija, controlling omogućava predviđanje posledica i strateško usmeravanje resursa.