EXECUTIVE LEADERSHIP · INTERIM FINANCIAL CONTROLLER
An Interim Financial Controller with ownership of the close.
CE Interim appoints experienced Interim Financial Controllers to restore reporting integrity, close discipline and cost visibility when a finance function can no longer produce what the business and its owners depend on.
Důvěrnost od prvního kontaktu. Prověřený manažer, který odpovídá požadavkům zakázky a je připraven nastoupit do 72 hodin od dokončení zadání zakázky.
Hierarchická struktura
CFO · GROUP FINANCE · OWNER
INTERIM FINANCIAL CONTROLLER
ACCOUNTING · REPORTING · COST CONTROL · ENTITY FINANCE
1,500+
Počet zakázek realizovaných ročně v rámci aliance
90+
Provozní partneři po celém světě
30+
Zahrnuté země
95%
Přeshraniční mandáty
72 hodin
Od zadání až po zahájení mise
Definice
What is an Interim Financial Controller?
An Interim Financial Controller is an experienced finance executive appointed for a defined period to take control of reporting, accounting discipline and cost visibility when those have broken down. The mandate covers the close process, the integrity of the underlying data, internal control, and the people producing it.
The role is distinct from a Business Controller, who analyses performance to support decisions about the future. A Financial Controller secures the present: that reporting is accurate, compliant, on time, and produced to definitions everyone shares. It is also distinct from a CFO, who decides what the business does about the numbers rather than establishing that they are right.
A Financial Controller mandate exists because the business cannot act on what it is being told. The intervention is to make the reporting true, and to make it stay true.
Spouštěče událostí
When businesses appoint an Interim Financial Controller
01
The close has stopped landing
Month-end is late, or it arrives on time and then changes. The numbers presented at the start of the month are not the numbers by the end of it.
02
The controller has gone and the calendar has not
Departure, extended leave or an unfilled vacancy, with audit, statutory filing and group reporting deadlines continuing regardless.
03
An acquisition has left the plant finance function behind
A site has joined a larger group and now has to report to standards it was never built to meet. Cost visibility, product costing and forecasting all have to be established rather than improved.
04
Manufacturing cost is invisible
The business knows what it sells and not what it costs to make. Product costing is unreliable or absent, and pricing and investment decisions are being taken without it.
05
A system change has disrupted the reporting
An ERP implementation, migration or upgrade has left the close dependent on workarounds, and the finance team is producing numbers by hand that the system should produce.
06
Audit or statutory filing is at risk
Deadlines are approaching with the accounts not ready, or an audit has surfaced findings the current team cannot resolve in the time available.
07
Group reporting and local reporting have diverged
Entities are reporting to different definitions, consolidation requires manual reconciliation, and nobody can explain the difference between what the site reports and what the group receives.
Je to správné sedadlo?
Does the situation require an Interim Financial Controller?
The determining question is whether the numbers themselves are the problem, or what the business is doing about them.
Appoint an Interim Financial Controller when:
- The reporting is unreliable and the cause is process, data or discipline rather than strategy.
- The close needs to be taken control of rather than supported.
- Cost visibility is missing at plant or entity level.
- Audit, statutory or group reporting obligations are at risk.
- The finance team needs leading through a system change, an integration or a gap.
Rozhodovací pravidlo
When the problem is that the numbers are not right, appoint a Financial Controller. When the problem is what to do about numbers that are right, appoint a CFO.
Když je ta správná jiná role
Where the finance function needs enterprise-level authority, where cash, financing, lenders or investors are central to the mandate, or where finance governance and business decisions need to be owned together, an Interim CFO is the more appropriate seat.
Where liquidity is the binding constraint, an Interim Chief Restructuring Officer is the appointment the situation requires and better reporting will not arrive in time.
Where the failure is the system itself rather than the finance function, an Interim CIO leads and finance supports.
CE Interim nejprve vymezuje mandát a teprve poté doporučuje danou funkci.
Srovnání rolí
Which finance role does the business need?
Posuňte tabulku do strany →
| Prozatímní finanční kontrolor | Interim CFO | Obchodní kontrolor | Permanent hire | |
|---|---|---|---|---|
| Zaměření | The present: is it accurate | The decision: what do we do | The future: what should we expect | Funkce, dlouhodobá |
| Vlastní | Close, accounting, internal control, cost data | Cash, reporting, governance, the finance function | Analysis and decision support | Both, eventually |
| Reports to | CFO, group finance or the owner | CEO, group CFO, board or sponsor | CFO or business leadership | Organizace |
| Jmenován v době, kdy | The numbers are not right | Finanční oddělení potřebuje výkonnou pravomoc | Decisions need better analysis | Ještě je čas |
| Čas začít | Do 72 hodin od obdržení zadání | Do 72 hodin od obdržení zadání | Do 72 hodin od obdržení zadání | Six to ten weeks to appoint in CE Interim’s experience, plus notice |
Prozatímní finanční kontrolor
Interim CFO
Obchodní kontrolor
Permanent hire
Způsoby poruchy
Proč tyto schůzky selhávají
A CFO is appointed and the work was controller work.
Executive authority arrives to solve a process problem. The close improves, at a cost the situation did not require, and the senior executive spends the mandate inside a reconciliation rather than on the decisions the business actually needed from them.
A controller is appointed and the authority stops at the numbers.
The reporting becomes accurate and nothing changes, because the mandate excluded the ability to alter how the business commits money or how the sites report. Accurate visibility of a deteriorating position is not the same as control of it.
The close is fixed and the process is not.
One clean month-end is produced by effort rather than by system: long hours, manual reconciliation and the interim personally holding it together. It looks like success and reverses the month after the mandate ends, because nothing about how the numbers are produced actually changed.
The system is blamed for an organisational problem.
An ERP is held responsible for a close that was already unreliable before it went live. Replacing or reconfiguring the platform absorbs the budget, and the definitions, ownership and discipline that were the real cause remain exactly as they were.
Rozsah pravomocí
What an Interim Financial Controller mandate should include
Jasně stanovená hierarchická struktura, na které se strany dohodly před zahájením spolupráce.
Whether the executive reports to the CFO, to group finance, or directly to the owner determines what can be changed without referral. On a mandate where the reporting itself is the problem, this is not a formality.
Ownership of the close.
Authority over the month-end and year-end process, the calendar, and the definitions everyone reports against. A mandate that allows the executive to describe the process but not to change it will produce a report about the problem.
Authority over the data.
The right to challenge and correct what the underlying systems and site teams produce, rather than to reconcile around it.
Standing with the sites or entities.
Where plant or entity controllers report elsewhere, the mandate needs formal standing with them, agreed in advance, or the same divergence returns after the mandate ends.
Authority over the finance team in scope.
The ability to reallocate responsibility and address capability gaps within agreed limits. Reporting problems can have organisational causes as well as technical ones.
Přechod a předání.
A close that runs without the interim, documented definitions and controls, and a successor briefed on what was found as well as what was fixed.
Poznámka o autoritě
Authority must match what the mandate requires in its first reporting cycle, not its first year. Responsibility without decision rights produces a well-documented problem rather than a solved one.
Zákonná odpovědnost, rozsah a krytí
Zákonná odpovědnost.
Where the mandate requires it, the executive may receive defined signature authority, delegated statutory duties or, where formally appointed and permitted by the local corporate structure, a statutory position. The scope is agreed before the start rather than assumed.
Rozsah práce se sjedná ještě před zahájením činnosti vedoucího pracovníka.
The client, CE Interim and the executive define duties, segregation of duties, boundaries and signature limits in writing.
Pojištění se sjednává na základě pověření.
Interim executives carry their own professional liability cover, and directors’ and officers’ cover where a formal position is held. On some mandates the client provides or contributes to it. CE Interim and every member of the Valtus Alliance carries its own cover as well.
Oblouk mandátu
How an Interim Financial Controller mandate unfolds
Measured against the reporting calendar, not a day count.
01
Before the first close
Find the divergence
Establish where the reported numbers and the underlying data separate, and why. Meet the finance team and the site or entity controllers. Identify what is at immediate risk, whether that is an audit, a filing or a group deadline.
02
The first close
Make it land
Deliver a month-end that closes on time and that the business can rely on, even where the result is uncomfortable. Credibility is established here or not at all.
03
The following closes
Make it repeatable
Fix the process rather than the output. Definitions, ownership, controls and cadence, so the next close does not depend on the interim being in the room. Address the organisational causes rather than compensating for them.
CONTROLLER MANDATE · 6 TO 9 MONTHS
The reporting cadence is stabilised inside thirty days and dependable reporting should be demonstrated across subsequent closes. In CE Interim’s experience, three months is the minimum period in which meaningful change can usually be demonstrated, because a close only proves itself by repeating.
ZASTUPOVÁNÍ · DO TRVALÉHO PŘÍJMU
Where the mandate bridges a departure in a function that is otherwise sound, the first clean close is the milestone and the mandate runs to the permanent appointment.
Promluvte si s partnerem o tom, co se od vás očekává, než vám to situace sama určí.
Výsledky a předání
What effective interim financial control should achieve
Accuracy
The reported position matches the underlying position, and where it did not, the business knows why.
Rhythm
The close runs to a defined process, on time, without heroics.
Cost visibility
The business can see what it costs to make what it sells, at the level decisions are actually taken.
Common definitions
Sites and entities report to the same rules, so consolidation stops requiring interpretation.
Předání
The close runs without the interim. Definitions and controls are documented, and the successor is briefed on what was found as well as what was fixed.
Koho vysíláme
The Interim Financial Controllers we appoint
Has taken over a close that was not working.
Not run a stable close, but arrived at a broken one and delivered the following month on time. That is a different skill and it is the one this mandate turns on.
Has built product costing in a manufacturing environment.
Cost accounting and product costing at plant level. Where product cost is unreliable or absent, better reporting alone does not resolve the underlying costing logic.
Has produced to a group standard the local function was never built for.
Closed the distance between local statutory accounts and group reporting, rather than reconciling around it every month.
Has worked through a system change without stopping the reporting.
An ERP migration, implementation or stabilisation, where month-end still had to happen while the system itself was in question.
Is senior enough to be believed, and hands-on enough to fix the process.
This seat reports into the CFO, group finance or the owner. The seniority is in the capability rather than the reporting line: an executive who will sit inside the close and change it, and whose account of what is wrong the CFO will accept without re checking.
CE Interim works through more than 90 operating partners across the Valtus Alliance, in over 30 countries. That reach is what makes it possible to match the level, the sector and the specific situation within 72 hours, rather than settling for whoever happens to be available.
Model jmenování
Od důvěrného informování až po jmenování do vedoucí funkce
01
Informace o aktuální situaci
A Partner conversation under NDA. What has broken in the reporting, what remains uncertain, and what authority can be delegated.
02
Definice mandátu a posouzení konkrétních problémů
CE Interim defines the situation, the scope, the reporting line and the decision rights, then interviews each executive for this mandate and this environment rather than against a generic role profile.
03
Představení, jmenování a správa
Získáte malý počet skutečně vhodných manažerů, nikoli pouhý seznam životopisů. Rozhodnutí o jmenování je na vás a partner společnosti CE Interim zůstává zapojený až do samotné realizace.
Přeshraniční napětí
Why cross-border controller mandates are harder to govern
What group finance needs
- The close delivered to the group calendar and the group’s definitions
- Numbers that do not have to be re-checked before they are used
- To be told early when a deadline will not be met
What the local function needs
- Someone who knows the local statutory calendar as well as the group’s
- Priorities that account for the system and the people actually available
- Recognition of what the team can sustain after the mandate ends
The gap is not always accounting. Group finance assumes a standard the local function was never resourced to produce, and the local function assumes group finance understands why it cannot. The Interim Financial Controller is the accountable person holding both.
Oblasti, ve kterých nejčastěji pracujeme
Situační moduly
Typical Interim Financial Controller mandates
Řízení, přehlednost a kontrola
The owner or group cannot rely on what it is being sent. The mandate is to make the reporting true, then rebuild the process so it stays true.
Integrace po fúzi a vyčlenění
An acquired site has to report to group standards it was never built for. The mandate covers cost visibility, product costing, budgeting and forecasting during the integration phase.
Kritické volné místo ve vedoucí funkci
The controller has gone and the reporting calendar has not. The mandate is to hold the close, the audit and the group obligations through the gap.
System and Reporting Recovery
A system change has left the close dependent on workarounds. The mandate is to restore what can be restored inside the current system while being clear about what cannot.
Pracovní prostředí v jednotlivých odvětvích
Where CE Interim appoints Interim Financial Controllers
Primární odvětví
Podává se také
Vlastnické struktury
Je důležité rozumět danému odvětví. Rozhodujícím kritériem výběru je srovnatelná vedoucí odpovědnost v srovnatelné situaci a v srovnatelném vlastnickém prostředí.
Důkazy z případu
Interim Financial Controller mandates in practice
Owner in Western Europe · Intervention in Czechia · Industrial manufacturing for food, pharmaceutical and defence markets · Publicly listed group
Finance stabilised at a Czech site after a departure mid-ERP implementation
Situace
A site of around 200 people running a complex custom production model lost its finance manager during a difficult ERP implementation, at the point where the new system had made the close harder rather than easier.
Pověření
CE Interim appointed an interim executive to lead the accounting, controlling and payroll team, own the monthly close, translate local statutory accounts into group reporting standards, and hold the reporting through the transition while the permanent appointment was made.
Výsledek
The finance function was stabilised without interrupting the ongoing ERP transition. Closing, payroll, statutory accounting and group reporting were brought back under clear control, giving management continuity and dependable financial oversight until a permanent successor took over.
Owner in Germany · Intervention in Poland · Mechanical engineering and machinery · Mid-market industrial group
Controlling built at a Polish plant after a greenfield ramp
Situace
A German manufacturer with more than seventy years of history had completed a greenfield site in Poland and moved into an optimisation phase, with the parent company requiring productivity, efficiency and transparent process visibility it did not yet have.
Pověření
CE Interim appointed a hands-on interim finance executive at the manufacturing site to establish the controlling and reporting discipline the group needed, working to group definitions rather than local habit.
Výsledek
The greenfield operation moved from local reporting habits to a structured controlling model aligned with group standards. Cost visibility, performance reporting and accountability were strengthened, giving both plant management and headquarters a consistent financial view of the site as it entered the optimisation phase.
Náklady a doba trvání
What an Interim Financial Controller mandate costs and how long it runs
Cena zakázky se stanovuje jako denní sazba v závislosti na rozsahu, pravomocích a délce trvání. Nejedná se o procentní podíl z platu, ani o provizi za zprostředkování, ani o počáteční investici. Platíte za dny odpracované v rámci dohodnuté zakázky a sazba je potvrzena ještě předtím, než daný manažer nastoupí do funkce.
Orientační denní sazba
1 000 € – 3 000 €
Větší, pokud se v rámci mandátu jedná o zákonnou funkci nebo o přeshraniční záležitosti.
Doba trvání a milníky
Controller mandate
Six to nine months
Zastupování při nepřítomnosti
K trvalému jmenování
Reporting cadence stabilised
Inside thirty days, the close proven across subsequent cycles
Vedoucí pracovník na místě
Do 72 hodin od dokončení zadání
Co ovlivňuje tuto hodnotu.
The number of legal entities inside the close. Whether product costing has to be built rather than maintained. The reporting standard required and the gap to local statutory practice. Whether an ERP change runs concurrently. The size of the team to be led. Every mandate is delivered on site.
Vůči čemu by se to mělo měřit.
Nejde o náklady spojené s tímto nařízením, ale o náklady vyplývající z toho, že situace přetrvává bez odpovědného výkonného orgánu, zatímco se rozhodnutí odkládají.
Kolik skutečně zaplatíte.
Partner vám sdělí částku již při prvním důvěrném rozhovoru. Bez poplatku a bez závazků.
Otázky
Questions finance leaders ask before appointing an Interim Financial Controller
Interim Financial Controller or Interim CFO?
Controller when the problem is that the numbers are not right. CFO when cash, financing, lenders, investors, governance or enterprise-level finance authority are central to the mandate.
Financial Controller or Business Controller?
A Financial Controller secures the present: accuracy, compliance, internal control and the close. A Business Controller analyses performance to support decisions about the future. Different mandates, and the distinction matters when scoping one.
Is this the same as a Finance Manager?
In many businesses the titles overlap. What matters is the scope of the mandate: whether the executive owns the close and the definitions, or supports someone who does.
Do we need a controller or a CFO?
If the numbers are wrong, appoint a controller. If cash, financing, lenders, investors, governance or enterprise-level finance authority are central to the mandate, appoint a CFO. A business may reach for a CFO when the actual requirement is controller work, paying for broader authority than the situation requires.
Is this a part-time or fractional arrangement?
No. This is a full-time interim mandate for a defined period. Fractional support can be appropriate where the close already works and the need is ongoing oversight. A broken close, integration problem or reporting recovery usually requires concentrated executive presence rather than a few days each month.
Jaké pravomoci má prozatímní správce?
Ownership of the close and the reporting definitions, authority to correct the underlying data rather than reconcile around it, and standing with the sites or entities in scope. Agreed before the executive starts.
Kolik to stojí?
Cena se stanovuje jako denní sazba v závislosti na rozsahu, pravomocích a délce trvání, bez zprostředkovatelského poplatku a bez počáteční investice. Sazba zohledňuje velikost podniku, požadované pravomoci a to, zda se v rámci mandátu jedná o zákonnou funkci. Partner vám bezplatně sdělí konkrétní částku.
Kdo uzavírá smlouvu s výkonným pracovníkem a jaké povinnosti má zadavatel?
Společnost CE zajišťuje dočasné personální obsazení na bázi „business-to-business“ a dočasný manažer se nestává stálým zaměstnancem klienta. Smluvní stranou je místní subjekt nebo regionální centrum v závislosti na zemi, kde se zásah uskutečňuje, a je vybíráno z více než třiceti subjektů v rámci aliance Valtus. Pracovní poměr, daňové povinnosti, povinnosti v oblasti sociálního zabezpečení a související závazky závisí na příslušné jurisdikci, struktuře smlouvy a okolnostech mandátu, proto je spolupráce strukturována podle země, ve které je práce vykonávána.
Kdo nese riziko v případě, že výkonný pracovník zastává formální funkci?
Pojištění se sjednává pro každý jednotlivý mandát. Vedoucí pracovník má sjednáno vlastní pojištění odpovědnosti členů představenstva a vedoucích pracovníků a profesní odpovědnosti; u některých mandátů toto pojištění zajišťuje nebo na něj přispívá klient. Společnost CE Interim a každý člen aliance Valtus Alliance mají rovněž sjednáno vlastní pojištění. Rozsah odpovědnosti, její hranice a podpisové limity jsou písemně dohodnuty mezi klientem, společností CE Interim a vedoucím pracovníkem před zahájením jeho činnosti.
Jak to nakonec dopadne?
The close runs without the interim. Definitions and controls are documented, and the successor is briefed on what was found as well as what was fixed.
Reporting you cannot rely on is not a finance problem. It is a decision problem.
Promluvte si přímo s jedním z partnerů společnosti CE Interim o situaci ve vedení, zadání a požadovaných pravomocích. Jedná se o důvěrný rozhovor, který vás k žádnému jmenování nezavazuje.
Odpověď partnera do 24 hodin. Naléhavé situace týkající se vedení mají přednost.
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