Difficult to find the difference, because today a name means little, is the attitude that defines behavior. It is not so important that technical training is the same as the ability to manage a job.
Earlier, accountant and controller have the formativa same origin: the accounts. The management of numbers, budget management, management of P & L. On what work is always the same numbers moving from one part of the budget, analysis of these numbers and propositions de la solutions to improve the P & L. The techniques are always the same, applying the accounting standards. Their output is always to a P & L.
The big difference is the performance to cope with their work. That is, the difference between being a mere photograph of a situation and an actor of a film. This in these years of professional experience was crucial, find an accountant or an accounting photographer plaintiff that the work of Marketing and Sales has been facilitated and consequently more efficient or not.
The P & L can simplify it into two broad macro activities: the turnover as revenue and what we need to bill as exit (Marketing costs and expenses in Commercial incentives and / or discounts). If we consider that the former is included in our control Meanwhile depends on the condition of the market and can fluctuate, that expenditure is endogenous to the company, you can reduce or increase more easily, simply cut spending is reducing costs. I'm very simplifying the speech, but I need to go back to the concept, it is clear that cutting is not always possible because there are commitments, it is clear that there are other costs such as R & D or personnel or others, and clearly that the turnover is not a which is obtained without investing and spending. What interests me is to highlight how an attitude accountant or controller can support the business or take it to disaster. No need to say that even the best controller can not prevent the disaster.
We said that we need to bill of costs. In large companies it is difficult to establish cause effect between spending and results. The most famous is the publicity. There are so many variables that affect that make a mathematical formula is a fun exercise for a young graduate, but unfortunately after that is useless. One now invests in advertising on a product, but it will impact them in the coming months, or will have secondary effects on other products, or will not have had any effect is not increased despite the turnover was because a competing product that has generated a general question or a political / economic is generated at that time, or a scarcity of product competitors in that period, or dozens of other reasons, from there the difficulty of translating all this into a mathematical model. But the same form that is difficult to translate into a mathematical model is difficult to interpret who must be accounted for.
The accounting photograph and have since faced with a spending x has produced a turnover y. And that this phenomenon can be repeated so. A controller analyze, Filmer, the whole process, will seek to understand what has or has not worked.
The traditional position of defensive and Marketing and Sales can say that whoever has done well is the accounting officer. That and just fotografa. That they should not care less what you do with the money, those who have responsibility for P & L them, the accounting shut up and do not break. And here we are in the classic situation in which the company makes or relegated to lower division on the basis of conflict of interest, the struggles of mistrust between managers, with more or less hidden, little transparency because each one makes. It appears that each one makes the accounts in your pocket to another, instead of attacking the competition. It appears that every little expenditure should be delegated to the administrator who must mediate between one or other ends and that most of the time on accounting unbalanced because at the end but it must be a trust who is running the numbers and was nominated for that. This position is also quite handy for Marketing and Sales, at the end if you can not go forward is the fault of accounting that prevents any new spending, any new form of spending, which only calls numbers hardly related only to be able to say no worked. The fault moves or try to transfer, the numbers are beginning to fix (in the sense of make up, not of "tricher"). Steps a part of your time to find formulas and ideas to go around the obstacle which ones not to get results. Every small battle becomes a war. Each victory a great satisfaction. Every defeat a big disappointment. The accounting remains closed as a spectator in his budget, there is no proposition.
Summary of accounting, not advancing, you lose only reaction time, it creates distrust inside, no positive proposition.
Instead, find a controller, an actor of the film is much harder for Marketing and Sales, however, much more satisfactory. Unfortunately, this second part is not yet considered by managers Marketing and Sales, will elaborate more on the primary. Why? In some form if one is a photographer is an external, takes a plan, the shows and after the show. Being an actor means to participate, is to participate actively, it means for the controller because of having to participate? Of how? Of what? Of those activities that are the subject of the film. So that must mean ciglioni to break the Marketing and Sales to understand. Party, the latter means Levati feel a part of his power, means sharing of the choices in theory, in an ancient world, would be solely and exclusively responsible for them because of their responsibility is the result. This short view means that it is a enrocca in these placements we can be even more tension in the case of accounting. More tension in this case because the controller was invested as an actor and not a mere photographer, creating more conflicts, from a spectator has become an integral part of the film. It is true that explain the Top Management is already hard, and that it also becomes a controller to break, but there's nothing more avanzante for a company that a flow of constructive exchange of views. It is clear that not calling the controller immobility, which asks them whether it is a solvent-existing problems.
