How Cooperation in Management and Controlling becomes a Guarantee for Success

Business Partnering in Practice

In practice, Business Partnering rarely fails because of missing KPIs. It fails because there is no shared understanding. In many organizations, management and controlling work with numbers without being clear about what those numbers actually mean in a specific decision-making context.

Controllers prepare reports and often assume that KPIs, control logic and cause-and-effect relationships are understood. Managers, in turn, make decisions based on these figures but are not always confident about how to interpret them. The result: discussions focus on outcomes instead of root causes and concrete actions.

During the CA iTalk live session on December 5, 2025, we explored exactly this challenge. Two senior executives from Gebr. Knauf KG and ALPLA Group shared practical insights from their organizations on how controllers and management can be systematically aligned around a common language and a shared understanding of performance management.

A Consistent Controlling Mindset – Worldwide

At Knauf, rapid international growth led to very different interpretations of controlling across regions. Terminology, role expectations and management logic were not applied consistently. This made collaboration within the group more complex.

In response, Knauf introduced a group-wide, multi-level inhouse training program for controllers. The goal was not to deliver isolated technical knowledge, but to build a shared professional language and a consistent understanding of the controller’s role. The programs were rolled out internationally, deliberately bringing together participants from different regions and designed with a long-term perspective.

The impact went beyond qualification. An international community of controllers emerged, united by a common understanding of performance management, responsibility and collaboration with management. This shared foundation is essential if controllers are to act effectively as business partners.

Enabling Managers to Understand Financial Impact

ALPLA approached the topic from a different angle. As part of its group-wide initiative “Finance and Controlling Excellence,” it became clear that ambitious growth targets can only be achieved if managers understand the financial consequences of their decisions and actively take them into account.

To address this, ALPLA developed the program “Finance for Decision Makers.” It is designed specifically for managers without a traditional finance background. The focus is not on controlling methods, but on decision contexts. KPIs such as cash flow, capital employed and return are consistently linked to operational questions.

Learning is based on real cases from participants’ own areas of responsibility and supported by implementation projects. Managers learn to identify, assess and actively communicate the financial impact of their decisions. As a result, collaboration between management and controlling at ALPLA has changed noticeably – from separation of responsibilities to joint performance management.

Conclusion

These practical examples show: Business Partnering does not happen automatically. And it is not a one-way process. It develops when organizations invest both in the qualification of controllers and in the financial competence of managers.

A shared understanding of performance management, a clear language and awareness of mutual roles are critical success factors. Only when management and controlling interpret KPIs and their implications in the same way can they prepare and take responsibility for decisions together.

Key Takeaways

• Business Partnering often fails due to a lack of shared understanding, not a lack of KPIs.
• In international organizations, consistent controlling standards and a common language across countries are essential.
• A uniform understanding of the controller’s role must be established throughout the organization – shifting from number provider to active advisor, analyst and co-creator.
• Managers need financial competence to make sound and effective decisions.
• Business Partnering is a joint development effort between management and controlling.

Tip

Controllers Training Program in 5 Stages

(also available as an inhouse program)
For organizations that want to establish a consistent controlling mindset.

Controlling & Finance for Descision Makers

For managers without a controlling background who need to confidently interpret financial information and integrate it into their decisions.

Inhouse Solutions: Schedule a Free Appointment

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