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Onderzoek: De morele moed van controllers

Controller moet eigen rol en positie herdefiniëren

Is de controller een boekhouder of een businesspartner? Waaruit het vak van een controller bestaat, is allerminst duidelijk. Zelfs controllers kunnen vaak niet onder woorden brengen wat hun functie precies inhoudt. De auteurs van dit artikel pleiten ervoor dat de controller zich weer geheel ten dienste stelt aan de doelstellingen die ‘zijn’ organisatie nastreeft. Het zal de effectiviteit van de functie ten goede komen.

Duurzaam financieel management

In deze rede willen we helder krijgen welke ontwikkelingen in het bedrijfsleven van invloed zijn op ondernemingen en het financieel management van deze ondernemingen. Met name het streven naar een circulaire economie wordt als een ontwikkeling van betekenis gezien.

Distributed control system

This report is the final report for the FPGA accelerated PID controller, part of the Distributed Control Systems project. This project runs within the Lectoraat Robotics and High Tech Mechatronics of Fontys Hogeschool Engineering Eindhoven. The Lectoraat has the goal to develop applicable knowledge to support education and industry. This knowledge is acquired with projects run in conjunction with the industry. The report will go into detail for the software designed for this project, not the hardware design. This report is intended for follow up students working on the Distributed Control Systems project. Within this report the assumption is made that the reader is at least familiar with the terms EtherCAT, FPGA, Linux and PID controllers. However for each part a small basic introduction is included. For readers looking for the accomplishments in this project, the results are in chapter six. Following are short descriptions of the chapters in this report. The first chapter will give a short introduction to the project. It talks about why the project was conceived, where the project was done and what the expected end result is. The second chapter, the problem definition, talks about how the project has been defined, what is included and what is not and how the customer expects the final product to function and look like. The third chapter details the methodology used during this project. All the research preformed for this project will be described in the forth chapter. This chapter goes into the research into the Xilinx Zynq 7000 chip, Beckhoff's EtherCAT system, how the Serial Peripheral Interface works and how a PID controller functions. Following in chapter five the design is expanded upon. First the toolchain for building for the Zynq chip is explained. This is followed by and explanation of the different software parts that have been designed. Finally chapters six and seven provide the results and the conclusions and recommendations for this project.

Dit zijn de competenties die controllers in huis moeten hebben

Er wordt steeds meer gevraagd van controllers en zij vervullen diverse rollen in organisaties. Dat vraagt het nodige op het vlak van de competenties. Hoe doet een controller dit in de praktijk? Welke competenties zijn gewenst voor een professionele invulling van de controlfunctie? En in hoeverre beschikken controllers hierover? Onderzoekers vroegen het aan de controllers zelf, én aan hun businesspartners.

Data driven decision support

During the past two decades the implementation and adoption of information technology has rapidly increased. As a consequence the way businesses operate has changed dramatically. For example, the amount of data has grown exponentially. Companies are looking for ways to use this data to add value to their business. This has implications for the manner in which (financial) governance needs to be organized. The main purpose of this study is to obtain insight in the changing role of controllers in order to add value to the business by means of data analytics. To answer the research question a literature study was performed to establish a theoretical foundation concerning data analytics and its potential use. Second, nineteen interviews were conducted with controllers, data scientists and academics in the financial domain. Thirdly, a focus group with experts was organized in which additional data were gathered. Based on the literature study and the participants responses it is clear that the challenge of the data explosion consist of converting data into information, knowledge and meaningful insights to support decision-making processes. Performing data analyses enables the controller to support rational decision making to complement the intuitive decision making by (senior) management. In this way, the controller has the opportunity to be in the lead of the information provision within an organization. However, controllers need to have more advanced data science and statistic competences to be able to provide management with effective analysis. Specifically, we found that an important skill regarding statistics is the visualization and communication of statistical analysis. This is needed for controllers in order to grow in their role as business partner..