Themen dieses Kurses

  • 问题和答案 | Questions and Answers


    以下是我们的培训学员经常提出的一些问题和我们的回答。如果您没有找到您的问题的答案,请随时联系我们

    Please find our answers to the questions frequently asked by our course participants. If you don't find the answer to your individual question here, please feel free to contact us.

    • 关于管理控制和管理控制师 | About Controlling and Controller


      德语国家企业所谓的“管理控制”是指什么?| What is the so-called "controlling" in business community in the German-speaking countries?

              在德语国家,“管理控制”通常被理解为是指企业确定目标、制定计划以达到目标、并在实施计划过程中不断调控计划值和实际值之间的偏差的流程。这一流程通常是由业务经理人(管理决策者)和管理控制师(决策支持者)通过团队合作来完成的。| In German-speaking countries, controlling is commonly understood as the process of defining objectives, ensuring that progress is maintained in line with the defined objectives, and taking corrective actions in case of variances between the actual and planned situation. These activities are done in teamwork between manager (decision maker) and controller (decision supporter).

              关于管理控制的更新信息, 请浏览中国管理控制在线平台(CCOC)的“管控知识”栏目。 | More information about controlling can be found in the "Knowledge Zone“ of China Controlling Online Community (CCOC).


      我已经从事企业财务会计师工作多年,现在德国老板要求我从事管理控制工作, 还要求我参加公司外部专门的管控培训。财务会计师和管理控制师工作之间有何区别?| I have worked as financial accountant in business for many years. Now my German boss asks me to do controlling job. And he asks me to participate in external training program focusing on controlling. What are the differences between the work of a financial accountant and a controller?

              德语国家企业普遍认为,一个合格的财务会计不一定是一个合格的管理控制师,反之亦然。这是因为管理控制师工作的重点和所需要的素质,是和财务会计师工作的重点和所需要的素质不同的:前者主要是为业务经理提供内部决策咨询,注重对未来的预测,眼光总是朝前看,必须关注大方向而不拘泥于细枝末节。而后者主要是要根据企业外部的财务会计准则编制好企业对外财务报表,记录研究历史数据,眼光朝后看,必须保证历史数字及其背后的每个细节真实可靠和准确无误。

              已经有多年财务会计工作经验的学员转行做管理控制工作,虽然财务会计功底扎实,但必须对自己的行为习惯、思维模式和工作态度做自我审视,并在必要时做好相应调整。参加公司外部专门面向管理控制师的培训课程将是一个很好的帮助。

      The business community in German-speaking countries generally believes that a qualified financial accountant is not necessarily a qualified controller, and vice versa. This is because the focus and required qualification of the controller are different from that of financial accountant: Controller is mainly to provide internal decision support to business management, should pay most attention to the prediction of the future and thus always look ahead. And he should keep the big picture in eye and not stick to small details. Financial accountant is mainly to prepare external financial statements according to the external financial accounting standards, should record and analyze historical data and thus always look back. And he has to make sure that historical number and the very details behind it are true and reliable as well as exact and correct.

      People who have had many years of experience in financial accounting job may have good knowledge in financial accounting. But if they change their job to controlling, they should critically review and - if necessary - adjust their behavioral habits, mindset and attitudes. Participating in external training courses for controller will be a good help.  


      是否一定要拥有财务会计背景的人士才能担任管理控制师工作?| Can the job of controller only be taken by people with background in financial accounting?

              不!在德语国家,有很多企业内部的管理控制师并非是财务会计出身,而是具有不同的背景,比如技术、采购或销售等等。许多企业认为,没有财务会计背景的管理控制师更容易摆脱大多数财务会计人员单纯关注财务数字的习惯。 非财背景的管控师被认为更容易贴近业务和市场,关注数字背后的业务流程和企业战略。目前在中国,已经有越来越多的企业,特别是大型企业,开始偏向于招聘培养非财务会计背景的管理控制师。

      No! In German-speaking countries, many controllers in business do not have financial accounting background but come from non-financial disciplines, such as technology, purchasing or sales etc. Many companies believe that controllers with non-financial background are more likely to get rid of the habit of most financial accountants who simply pay attention to financial figures. Controllers with a non-financial background are believed to have it easier to be close to business and market, and to pay more attention to the business activities and business strategy behind the financial figures. Nowadays in China, there are more and more companies, especially large business groups, which  have started to favor controller candidates without financial accounting background in recruiting and development process.


      管理控制师一般应该符合哪些素质要求?| Which qualification requirements should a controller normally fulfill?

              总部位于德国的国际管理控制师协会(德文名称 Internationaler Controller Verein, ICV)曾总结归纳出一名合格的管理控制师应有的“六大技能”, 它们分别是逻辑分析能力、管控知识、业务知识、人际沟通能力、行为洞察能力(“心理逻辑能力”)以及坚定的立场(“气节”)。六大核心能力的前三项能力属于硬性知识和能力,后三项涉及软性技巧和心理素质。只有练好软硬两手功夫,才能成为合格的管理控制师。德国CA管理控制学院的五阶梯培训课程,为参训学员提供了一个接受全面系统培训以满足管控实战需要的最佳机会。

      The Germany-based International Association of Controllers (in German: Internationaler Controller Verein, ICV for short) has summarized "6 Core Competences", also called as "6 Skills", which a qualified controller should have. These are 1) analytical skill, 2) controlling knowledge, 3) business knowledge, 4) communication skill, 5)  behavioral knowledge (psycho-“logic”), and 6) steadfastness ("backborn").  The first three competences can be seen as hard knowledge and skills, while the remaining three can be seen as soft skills and psychological quality.  Becoming a good controller calls for mastering both hard and skill skills. The 5-Stages Program of CA Controller Akademie is a seminar program which provides to the participants the best opportunity of comprehensive training for the actual need of controlling practice.


      • 关于我们的培训课程 | About Our Training Courses


        “五阶梯课程”是什么?| What is "5-Stages Program"?

                五阶梯课程是一个专门培训企业管控和管控师的专业培训课程,由5个阶梯培训课组成,是总部位于德国慕尼黑的CA管理控制学院的旗舰产品,在德语国家享有盛名。CA管理控制学院是德语国家领先的专门从事管理控制和管理控制师培训的培训机构,已有45年以上公司历史。| The 5-Stages Program refers to a professional training program for controlling & controller. It consists of 5 stage courses. It is the flagship product of Munich-based CA Controller Akademie with high reputation in German-speaking countries. CA Controller Akademie is the leading institution specializing on controlling and controller training in German-speaking countries with 45+ years of company history.

                请点击这里了解五阶梯课程更多信息。| Please click here for more information about the 5-Stages Program.


        中文版五阶梯管控培训课程,和德国CA管理控制学院德语原版相比,是否有区别?Is there any difference between the Chinese version and the German origin of the 5-Stages Program of CA Controller Akademie?

                中文版五阶梯培训课程是在德语原版基础上,结合中国国内的实际状况,进行本地化处理开发而成。它在课程结构和内容安排上和德方原版基本相同。不同之处主要有以下两点 | The Chinese version of the 5-Stages Program was developed on the basis of its German origin and has been localized according to the country-specific circumstances. The overall structure and content of both versions are basically the same. There are, however, the following differences:

        1)中文版的第三阶梯对等于德文版的第四阶梯,中文版的第四阶梯对等于德文版的第三阶梯。中文版前三个阶梯的培训自2012年夏天就以“CA三阶梯的管控培训”为名推向了中国市场,而第四和第五阶梯在2016年之后才陆续面市。| The Stage 3 Seminar in Chinese language is actually Stage 4 Seminar in the original German program, and the Stage 4 Seminar in Chinese language is actually Stage 3 in the German program. The first three Stage Seminars in Chinese language were introduced to Chinese market in the summer of 2012, while the last two Stage Seminars have been introduced since 2016.

        2)德文原版课程每个阶梯的公开课为期5天。考虑到在华企业的实际情况,中文版课程每个阶梯的公开课为期3天,部分不太适合中国国内情况的内容被缩减,部分课堂上不做讲解或简略的内容和案例资料学员可以在课前课后在网上课堂上学习完成。| Originally, the classroom session of each Stage Seminar in the German program lasts for 5 days. Taking into country-specific circumstances in China, the classroom session of each Stage Seminar lasts for 3 days only. Some of the original contents that do not meet the interest of most Chinese participants have been reduced. Some of the contents which are not explained intensively during the classroom session have been moved to the Online Training Room. 


        参加贵方五个阶梯的管理控制培训会获得哪些证书? | Which certificates can I get from the 5-Stages Program?

                关于您可以从5阶梯课程获得的证书, 请点击这里了解情况。| Regarding certificates you can get from the 5-Stages Program, you can find relevant information here.


        想获得五阶梯培训证书是否要在培训课结束时参加考试?| Do I have to take and pass a test at the end of each stage seminar if I would like to get the certificates from the 5-Stages Program? 

                一名优秀的足球运动员不是通过课堂考试诞生的,而是在赛场上通过无数次的实战考验和长期的经验积累磨练出来的。同样的道理适用于一名企业管控师的培养。CA管理控制学院的培训课程最为关注的是学员对管理控制师应有的角色、思维方式和心态的把握,而不仅仅是能够回忆起教科书上的硬性知识。 因此,五阶梯课程并不要求学员必须在每个培训班结束时或在整个五个阶梯培训课程结束时参加考试。不过,学员可以在五阶梯课程的部分阶梯培训班结束后,参加非正式测验,以进行“自我测试”。

        An excellent football player was not born through the classroom tests but was developed on the court through countless games and long-term accumulation of practical experience. The same idea applies for the development of a controller. Most important for the 5-Stages Program is that the participants can rethink their role, mindset and attitude for controlling practice and not only recall the hard knowledge written in textbook. Therefore, the Program does not require the participants to take test at the end of each course or at the end of the entire 5-Stages Program. However, for "self-test", participants can take part in the post-seminar quiz for some of the 5 stages seminars.


        贵方在中国国内颁发的管理控制培训证书是否得到德国CA管理控制学院的认可?| Are the controlling training certificates issued by your side in China recognized by CA Controller Akademie from Germany?

                我方是德国CA管理控制学院在中国的唯一独家授权培训合作伙伴,所颁发的全部培训证明和管控师证书都得到CA管理控制学院的认可。| We are the exclusive training partner for China authorized by CA Controller Akademie from Germany. All seminar certificates and controller's certificates issued by us are recognized by CA Controller Akademie.


        我已经拥有国内注册会计师证书,是否还有必要来听关于管理控制的培训? | I have already got the Chinese CPA certificate. Is it still necessary to take part in your controlling training courses?

                如果您已经拥有国内注册会计师证书,那么您或许已拥有较好的财务会计知识。但是一名合格的财务会计师并不一定是合格的管理控制师,反之亦然。请点击这里了解管理控制师和财务会计师的工作重点和所需素质的不同。| If you have already got the Chinese CPA certificate, you may have good financial accounting knowledge. But a qualified financial accountant is not necessarily a qualified controller, and vice versa. Please click here for more information about the difference between controller and financial accountant regarding job focus and qualification requirements. 

                如果您从财务会计部门转到管理控制部门工作,有必要对自己的行为习惯、思维模式和工作态度做一个自我审视,并在必要时做好相应调整。参加五阶梯培训课程将是一个很好的帮助。| If you change your job from financial accounting to controlling department, you should critically review and - if necessary - adjust your behavioral habits, mindset and attitudes. Participating in our 5-Stages training program will be a good help.

                另外,熟悉德语国家企业管理控制的知识体系,对您在德系企业的职业生涯来说,也是一个加分点。| Moreover, getting familiar with the knowledge body of controlling in German-speaking countries, is an additional plus point for your professional career in German-invested companies in China.


        我刚刚通过美国注册管理会计师协会IMA的的注册管理会计师认证考试(CMA考试),再来参加CA管理控制学院的五阶梯培训还有意义吗? | I have just passed the certification test for Certified Management Accountants (CMA test) recognized by the American Institute of Management Accountants. Does it still make sense to take part in the 5-Stages Program of CA Controller Akademie?

                CMA认证考试内容主要体现了英美国家企业管理会计的理念和知识体系,和德语国家Controlling实践的知识体系并不完全相同。请阅读由位于德国的国际管理控制师协会(ICV)发表的“可持续的管理控制的十大核心要点”这篇文章了解更多。| CMA certification mainly represents the basic ideas and knowledge body of management accounting as practiced in the Anglo-American world. The Anglo-American knowledge system is not the same as the knowledge system of controlling as practiced in German-speaking countries. Please read the paper on the "10 Core Elements of Sustainable Controlling" published by Germany-based International Association of Controllers (ICV) for more information.

                另外,CMA证书在德语国家企业中被认可的程度不高,远不及德语国家内部的机构,比如CA管理控制学院的培训课程和证书的受欢迎程度。| Beside of this, CMA certificate has not been well recognized in German-speaking countries. Its popularity in German business community falls significantly behind that of local institutions in German-speaking countries, such as CA's training program and certificates.

                如果您有意在国内德系企业开始工作或者继续您的职业生涯,那么我们大力推荐您参加CA全中文的五阶梯培训课程。| If you want to start or continue your professional career in a German company in China, we strongly recommend you participate in CA's 5-Stages Program in Chinese language.


        我是否一定要按第一阶梯到第五阶梯的顺序来参加五阶梯的管控培训课程?| Do I have to book the 5-Stages Seminars in the order from Stage 1 to Stage 5?

                您无需严格按照五个阶梯的顺序来参加我方的公开培训课。但到目前为止,绝大多数参加我方培训的学员都是按照我们推荐的从低到高的顺序,循序渐进地参加我方五个阶梯培训的。| You don't have to follow the 5 stage seminars in the order from lower stage to higher stage. But so far, the vast majority of our seminar participants have booked our stage courses step by step starting with the Stage 1 Seminar.


        我已经参加德企管理控制工作好几年了,是否还有必要参加五个阶梯中的第一阶梯(管理控制和管理控制师)的培训?这个第一阶梯内容是否对我来说太简单? | I have been working in controlling function in German company for many years. Is it necessary for me to take part in the Stage 1 Seminar (Controlling & Controller)? May the Stage 1 Seminar be too simple for me?

                第一阶梯培训课为您全面介绍德语国家所谓的“管理控制”和“管理控制师”的知识体系。 它不仅让您对德企管理控制实践有一个登高望远饱览全景的机会,而且会让您对您的管控工作产生新的见解,并了解做好管控工作必须拥有的正确心态和工作态度。 第一阶梯培训学员中有将近一半的学员是比较资深的财务和管控人士,包括财务经理和首席财务官。

        The Stage 1 Seminar provides to you a comprehensive introduction to the knowledge system of the so-called “controlling” and “controllership” in the German-speaking countries.  It will not only enable you to gain a panorama view on controlling practice in German business but will provide an opportunity for you to gain new insights into your controlling job and to know the right mindset and attitudes needed for successful controlling work. Nearly half of the participants of our Stage 1 Seminars have been senior staff in finance & controlling function including financial managers and CFOs.


        中文版第四阶梯第五阶梯的培训讲到“沟通”、“报告演示”和“团队合作”等课题,这和市场上的一些专门传授此类内容的培训课程有何区别?| The Stage 4 Seminar and Stage 5 Seminar in Chinese language deal partly with the topic's "communication", "presentation" and "team work" etc. What is the difference between your seminar content and the content of some training courses on the market which are specializing on such topics?

                中文版第四和第五阶梯培训课的这些内容,是为德企“管理控制师”这一岗位和角色“量身定制”的培训内容,旨在帮助管理控制师们解决日常工作中经常遇到的人际沟通和团队合作问题,帮助学员成为企业管理决策者身边合格的“业务伙伴”。

        The relevant content of the Stage 4 and Stage 5 seminar in Chinese language is “customized” for the position and role of "controller" in German business.  It is designed to help controllers solve communication problems or teamwork problems in daily work, and it help participants become qualified “business partners” to the management decision-makers in the company.


        有没有用英文或德文授课的五个阶梯公开培训课?|  Is the 5-Stages Program also available as public course in English or German language?

                在中国国内,五阶梯课程的公开课全部是中文授课。如果您对全德文或全英文的五阶梯公开课感兴趣,可以考虑参加CA管理控制学院在德国举办的公开课。如果您想用五阶梯培训内容进行内训,那么我们可以用中文、英文或者甚至是德文为贵司提供内训服务。具体细节请联系我们

        In China, the 5-Stages public seminars are available in Chinese language. If you are interested in 5-Stages public seminars in English or German language, you can consider to visit the public courses offered by CA Controller Akademie in Germany.  If you need 5-Stages program for in-house training, we can offer in-house courses in Chinese, English or even German language. Please contact us for more information. 


        我没有财务背景,但老板希望我转行做管控工作,是否也可以来参加贵方五个阶梯的管理控制培训?参加培训是否会感到吃力?| I do not have any financial background, but my boss asks me to take over controlling job. Should I participate in your 5-Stages Program? Will it be difficult for me to understand the course content?

                并不是只有财务人员才能从事企业管理控制工作。在德语国家企业,以及越来越多的在华德企中,有不少管理控制师是非财务专业出身的人士。没有财务背景并不影响您参加我方五个阶梯的管理控制培训。五阶梯培训课程将传授给您做好管控工作必备的财务知识。

        Not only financial professionals can do controller's job. In German-speaking countries and currently in more and more German companies in China, there are many controllers who originally did not have financial background. If you did not have financial background, you will have no problem to participate in our 5-Stages training program. This Program will teach you the financial knowledge you need for good controlling work.


        贵方是否有专门面向非财务经理的管理控制培训?| Do you offer special controlling course for non-financial managers?

                是的。 请点击这里了解更多信息。|  Yes. Please click here for more information.


        贵方的“专题培训”课程是否一定要参加完五个阶梯的培训课程才能报名?| May I book you "Special Seminar" without having completed the 5-Stages Program?

                不是。您可以随时报名参加我们的专题培训班。我们将在未来推出更多的专题培训课程,敬请关注!|  No. You can book our Special Seminars any time. We will introduce more Special Seminars in the coming time. Please stay tuned!


        贵方的公开培训课程的内容是否也能用来做企业内训?| Is the content of all of your public courses available for in-house training?

                是。如果您有内训需求,请点击这里了解更多我们提供的内训服务或者联系我们。| Yes. If you have need for in-house training, please click here for more information about our service or contact us.


        贵方网上课堂中是否提供教学视频或者网络培训课程(Webinar)? | Do you provide training videos or online training courses (Webinars) in your Online Training Room?

                目前还没有。我方将在未来适当时候推出相关服务,敬请关注。| At the moment, there are no training videos or Webinars available. We will try to provide such services in the coming time. Please stay tuned.


        贵方是否提供管理控制方面的企业咨询和教练服务?| Do you provide consulting or coaching service in the field of controlling?

                是的。如果您有这方面的需求,请联系我们。| Yes. For any inquiry, please contact us.


        • 关于公开课培训报名 | About Public Seminar Registration


          哪里可以看到最新的公开培训开班计划和价目表?|  Where can I find the latest public seminar schedule and price list?

          请您点击这里了解最新的公开课开班计划和价目表。| The latest public seminar schedule and price list can be found here.


          参加公开课培训应该如何报名?| How can I register for a public course?

          您可以直接在网上报名或用手机报名,请使用相关链接| You can do registration on the web or via smart phone. Please find the links here.


          我想在报名前了解公开课报名缴费流程的详细信息,哪里可以得到这些信息?| I would like to have more detailed information about the process of public course registration and training fee payment. Where can I get this information?

          请点击这里了解详情。| Please click here for more information.


          我不是公开课开班城市的学员。能否请贵方为我预定住宿酒店? |  I don't come from the city where the public seminar will take place. May I ask you to book a hotel room for my accommodation?
          差旅预订由学员自己负责。 与公开课相关的任何旅行费用由学员自行承担。 但是我们或许会从培训酒店的销售那里为培训学员拿到优惠房价。 您可以联系我们的客服团队获取更多信息。| Travel booking is in your own responsibility. And any travel expenses related to the seminar have to be covered by yourself. But we may get some favorable room rate for all seminar participants from the sales of the seminar hotel. You can contact our Customer Service Team for more information.


          • 关于网站和网上课堂的使用 | How to Use Our Site and Online Training Room


            我想登陆网上课堂,哪里可以获得登陆用户名和密码? | I would like to visit your Online Training Room, but where can I get the user name and password from?

            网上课堂只对已经报名参加我方公开课或者企业内训班的学员开放。如果您是已报名学员,您将会从您的培训师或者我方客服团队得到您的用户名和登录密码。

            Our Online Training Room is only available to enrolled participants of our public seminars or in-house training courses. If you are an enrolled course participant, you will get user name and password from your trainer or our Customer Service Team.


            网上课堂登陆按钮在哪里?| Where is the login button for Online Training Room?

            如果您是使用手提电脑或PC访问我方网页,您可以在网站主页的左上方看到登陆按钮。 如果您是使用智能手机访问我们的网站,您可以在起始页面的最上端或者是最下端看到登陆按钮。| If you visit our website via a Laptop/PC, you can find the button for login in the top line or in the top right corner of the home page. If you visit our website via a smart phone, you can find the button for login either in the very top line or in the very bottom of the starting page.

            请点击这里登陆网上课堂。| Please click here for login to the Online Training Room. 


            如何修改网页菜单的语言设置?| How can I change the language setting for the menu on the web pages?

            如果您是使用手提电脑或PC访问我方网页,您可以在网站主页的最上方找到语言选择菜单。 如果您是使用智能手机访问我们的网站,您可以在起始页面的最下端看到语言选择菜单。| If you visit our website via a Laptop/PC, you can find the menu for language selection in the top line of the home page. If you visit our website via a smart phone, you can find the menu for language selection in the very bottom of the starting page.


            我已经是中国管理控制在线平台(CCOC)的网上用户,是否可以用那里的用户名和密码登陆这个网站?|  I am an online user of the website of China Controlling Online Community (CCOC). May I use my user name and password there for log in to this website?

            否!两个网站是独立的。| No! Both websites are independent. 


            我在贵方网页的最底端看到 Moodle 和 Moodle Doc 的字样,请问这是什么意思?

            Moodle是领先的开源学习管理系统(LMS),在全球拥有数百万用户。 它是由澳大利亚公司 Moodle Pty Ltd 开发的。Moodle Doc 是 Moodle 系统的在线帮助文件,以便用户和管理员随时查阅。 | Moodle is the leading open source Learning Management System (LMS) with millions of users all over the world. It has been developed by the Australian company Moodle Pty Ltd.  Moodle Doc is the online space with the support documents for Moodle system users and administrators. 


            我在本站的个人数据是否得到保护?| Are my personal data on this website protected?

            是!请阅读我们的“隐私数据保护声明”。 | Yes! Please read our "Data Protection Statements".