From Number Crunchers to Drivers of Business Performance

Finance & Controlling as Drivers of Performance

Many of the presentations at the 50th Congress of Controllers in late April made one thing clear: Finance and Controlling are now more than ever at the center of corporate management as active drivers of performance. Their role goes far beyond creating cost transparency. They are responsible for the economic performance of the entire organization — across functions and with a strong focus on the future.

The key shift lies in how the role is understood. Finance and Controlling must see themselves not just as support functions, but as drivers of business performance. As financially skilled advisors, they help business units make better economic decisions. That is where their real contribution to improving overall company performance lies. Performance management therefore becomes a continuous process rather than a standalone task.

This development is gaining even more momentum through automation and artificial intelligence. Routine tasks are becoming less important, while the need for sound management in a volatile environment continues to grow. AI can serve as a valuable sparring partner, but responsibility for decisions still remains with people.

From Sparring Partner to Performance Driver

Controllers have seen themselves as sparring partners to management for decades. That role itself is not new. Dr. Albrecht Deyhle was already shaping this perspective in the 1970s. What is new is the level of commitment required to truly live this role today.

The difference lies less in the ambition and more in the execution. Those who merely provide numbers or monitor costs fall far short of their potential. Controlling only becomes a true driver of performance when it actively contributes to decision-making.

That means:

• Preparing decisions proactively instead of simply reporting results
• Shaping outcomes instead of merely measuring them
• Taking ownership of business steering instead of limiting the role to analysis

No Impact Without a Clear Strategy

One of the most important levers is the strategic positioning of Finance and Controlling themselves. This function also needs a clear mission: What do we stand for? What value do we create? How do we want to be perceived?

This self-definition is not an end in itself. It provides the foundation for aligning the organization with purpose and direction. In practice, this means systematically analyzing all areas of activity, setting priorities, and deriving concrete actions. A roadmap that is consistently aligned with strategic goals then defines the transformation journey step by step.

Co-Architects of Corporate Strategy

Strategy only creates impact when it is translated into effective management. And that is exactly where Controlling plays a central role. Controllers do not just create transparency — they create impact. They translate strategic objectives into concrete management logic. They connect strategy with profit and cash flow dynamics. And they help prepare the decisions that shape the future of the business model.

Those who see themselves as drivers of performance shift the focus away from analyzing the past toward actively shaping the future. In this way, Controlling becomes an integral part of strategy rather than a downstream observer.

From Vision to Operational Execution

Digitalization is also fundamentally changing operational work in Controlling. Tasks such as preparing or validating data are losing value. What matters today is expert interpretation: What do the numbers mean for our decisions? Which actions should follow from them?

At the same time, speed has become a critical success factor. Fast, well-informed decisions create a clear competitive advantage. Automation is therefore no longer optional — it is a prerequisite.

What is required is a radical shift in perspective. Processes should not simply be automated. They need to be redesigned from the ground up, using a greenfield approach, because existing structures are often part of the problem. In this transformation, controllers take on a new role: they become architects of business steering. They define the logic behind corporate management and act as bridges between IT and the business functions.

The Organization of Tomorrow: Effective, Connected, Decision-Oriented

The controlling organization of the future must meet three requirements simultaneously:

1. A strong focus on decision-making
2. Process orientation
3. Effectiveness and impact

Data-driven decision-making — ideally supported by AI — forms the foundation. At the same time, organizations need true end-to-end process thinking. KPI systems must align with value creation rather than functional silos.

One success factor that is often underestimated is the actual implementation of role models. Roles do not create impact through organizational charts alone, but through the people who live them. A business partner only becomes a true driver of performance when they actively embody the role — and when business units and management recognize and accept them in that role.

Business partners need counterparts who operate as equals. Performance is created through collaboration, not in isolation. That requires clear models for how teams work together.

Between Aspiration and Day-to-Day Reality: The Critical Lever

Transforming Finance and Controlling into true drivers of performance is demanding. At the same time, day-to-day operations still need to run smoothly — and this balancing act is often underestimated.

A simple analogy highlights the urgency: If you want to cut down a tree, you first need to sharpen the saw. Those who get lost in operational busyness will ultimately lose their effectiveness.

The key therefore lies in the deliberate development of the function itself. Finance and Controlling need to focus on three areas:

1. Clarity about their role
2. A consistent strategy
3. A concrete implementation roadmap

Only when self-perception and external perception are aligned can real impact be achieved.

Conclusion

Finance and Controlling have the potential to become genuine drivers of business performance. They can help shape strategy, drive transformation, and influence decisions.

Their contribution operates on three levels:

• Strategic — by helping shape the future direction of the company
• Process-related — through management architecture and automation
• Operational — through sound decision support

The decisive success factor remains the underlying understanding of the role itself. Those who see themselves as architects of performance — and act accordingly — become central drivers of business success.

Or, put differently: The future of Finance and Controlling does not lie in looking backward, but in actively shaping what comes next.