By Stefan Spiegel, CFO SBB Cargo AG
Today's controller is confronted with two developments: On the one hand, an increasing usage of mobile applications for all employees, a steady growth of IT-supported operational resource planning systems and the hype towards Big Data result in an increasing volume of direct business information. On the other hand, more and more detailed accounting standards and higher requirements for compliance and governance enforce heavier control activities. In order not to miss the step into an effective business partnering and to be able to co-decide with line managers, however, a new form of tools based on IT developments should focus on business decision-making and deliver direct proposals for taking measures to line managers. It therefore requires new "decision-delivering" instruments as well as customized profiles for the future "Performance Manager".