Controller
Controller er en generel betegnelse for en økonom ansat i en privat virksomhed. Titlen bruges desuden sporadisk i den offentlige sektor. Titlens indhold er ikke veldefineret, hvorfor indholdet af en controllers job kan variere fra virksomhed til virksomhed.
Typer
Man sondrer primært mellem en financial og business controller. En financial controller arbejder med regnskabsudarbejdelse, mens en business controller beskæftiger sig med økonomistyring, rentabilitet og øvrig ledelsesinformation. I nogle tilfælde – oftest i små og mellemstore virksomheder – er der overlap mellem de to funktioner. Desuden afhænger behovet for controlling i høj grad af, hvor avanceret virksomhedens aktiviteter er.
Controllere er som oftest enten diplomøkonomer – HD – eller økonomiske kandidater, primært cand.merc..
Eksterne henvisninger
- Hvad dælen er en "controller"?, finans.dk Arkiveret 7. november 2016 hos Wayback Machine
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