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.
Zaupno od prvega stika. Preverjen vodstveni kadrovski kandidat, ki ustreza zahtevam naročila in je pripravljen začeti delati v 72 urah po prejemu popolnega opisa naročila.
Hierarhična podrejenost
CFO · GROUP FINANCE · OWNER
INTERIM FINANCIAL CONTROLLER
ACCOUNTING · REPORTING · COST CONTROL · ENTITY FINANCE
1,500+
Število izvedenih naročil na leto v okviru zveze
90+
Poslovni partnerji po vsem svetu
30+
Zajete države
95%
Čezmejna pooblastila
72 ur
Od prejemu navodil do začetka misije
Opredelitev
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.
Sprožilci dogovora
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.
Ali je to pravi sedež?
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.
Pravilo za odločanje
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.
Ko je prava ravno druga vloga
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 najprej opredeli mandat, šele nato pa priporoči vlogo.
Primerjava vlog
Which finance role does the business need?
Pomaknite tabelo vstran →
| Začasni finančni nadzornik | Začasni finančni direktor | Poslovni kontrolor | Permanent hire | |
|---|---|---|---|---|
| Focus | The present: is it accurate | The decision: what do we do | The future: what should we expect | Funkcija, dolgoročno |
| V lasti | 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 | Organizacija |
| Imenovan, ko | The numbers are not right | Finančno ministrstvo potrebuje izvršilno pristojnost | Decisions need better analysis | Čas je še |
| Čas za začetek | V 72 urah od prejema navodil | V 72 urah od prejema navodil | V 72 urah od prejema navodil | Six to ten weeks to appoint in CE Interim’s experience, plus notice |
Začasni finančni nadzornik
Začasni finančni direktor
Poslovni kontrolor
Permanent hire
Načini okvare
Zakaj ti imenovanja spodletijo
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.
Obseg pooblastil
What an Interim Financial Controller mandate should include
Določena hierarhična linija poročanja, dogovorjena pred začetkom.
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.
Lastništvo nad območjem.
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.
Prehod in predaja.
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.
Opomba o avtorstvu
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.
Zakonita odgovornost, obseg in kritje
Zakonita odgovornost.
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.
Obseg dela se dogovori, preden izvajalec začne z delom.
The client, CE Interim and the executive define duties, segregation of duties, boundaries and signature limits in writing.
Zavarovanje se sklene za vsak mandat posebej.
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.
Mandatni lok
How an Interim Financial Controller mandate unfolds
Merjeno glede na koledar poročanja, ne glede na število dni.
01
Pred prvim zaključkom
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
Prvi zaključek
Poskrbi, da pristane
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
Poskrbite, da bo postopek ponovljiv
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.
ZAMENJAVA ODPADLEGA DELOVNEGA MESTA · DO STALNE ZAPOSLITVE
Če mandat premošča začasno odsotnost na delovnem mestu, ki je sicer ustrezno zasedeno, je prvi uspešno zaključen delovni dan mejnik, mandat pa traja do imenovanja za nedoločen čas.
Pogovorite se s partnerjem o mandatu, preden ga za vas določi situacija.
Rezultati in predaja
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.
Predaja
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.
Koga pošiljamo
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 imenovanja
Od zaupnega poročanja do imenovanja na vodstveno mesto
01
Poročilo o stanju
A Partner conversation under NDA. What has broken in the reporting, what remains uncertain, and what authority can be delegated.
02
Opredelitev mandata in ocena glede na posamezne izzive
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
Predstavitev, imenovanje in upravljanje
Prejmete majhno število resnično ustreznih vodstvenih kadrov, ne pa le seznama življenjepisov. Odločitev o imenovanju je vaša, partner za začasno vodenje pa ostane vključen v proces vse do izvedbe.
Čezmejna napetost
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
- Ugotovitev, kaj bo ekipa lahko ohranila po izteku mandata
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.
Področja, na katerih najpogosteje delamo
Moduli za obravnavo situacij
Typical Interim Financial Controller mandates
Upravljanje, preglednost in nadzor
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.
Integracija po združitvi in izločitev poslovanja
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.
Ključna prosta delovna mesta na vodstvenih položajih
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.
Obnova sistema in poročanja
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.
Okolja po sektorjih
Where CE Interim appoints Interim Financial Controllers
Primarni sektorji
Prav tako se streže
Lastniška razmerja
Pomembno je razumevanje sektorja. Odločilno merilo za izbor je primerljiva vodstvena odgovornost v primerljivi situaciji ter v primerljivem lastniškem okolju.
Dokazi v zadevi
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
Položaj
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.
Mandat
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.
Rezultati
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
Položaj
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.
Mandat
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.
Rezultati
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.
Stroški in trajanje
What an Interim Financial Controller mandate costs and how long it runs
Cena naročila se določi kot dnevna tarifa, odvisna od obsega dela, pooblastil in trajanja. Ne gre za odstotek plače, provizijo za posredovanje niti za vnaprejšnjo naložbo. Plačate za delovne dni v okviru dogovorjenega naročila, tarifa pa se potrdi, preden vodstveni kadrovski član začne z delom.
Okvirna dnevna cena
1.000 – 3.000 evrov
Višja, kadar mandat vključuje zakonsko določeno funkcijo ali čezmejno zapletenost.
Trajanje in mejniki
Controller mandate
Od šest do devet mesecev
Nadomeščanje odsotnih zaposlenih
Na stalno delovno mesto
Reporting cadence stabilised
Inside thirty days, the close proven across subsequent cycles
Izvršni direktor na kraju samem
V 72 urah po predložitvi končnega poročila
Kaj vpliva na to številko.
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.
Glede na kaj naj bi se merilo.
Ne gre za stroške mandata, temveč za stroške, ki nastanejo, če se razmere nadaljujejo brez odgovorne izvršilne oblasti, medtem ko se odločitve odlagajo.
Koliko boste dejansko plačali.
Partner vam v prvem zaupnem pogovoru navede znesek. Brez stroškov, brez obveznosti.
Vprašanja
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.
Kakšna pooblastila ima začasni predstavnik?
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.
Koliko to stane?
Cena se določi kot dnevna tarifa, ki temelji na obsegu dela, pooblastilih in trajanju, brez provizije za posredovanje in brez vnaprejšnje naložbe. Tarifa odraža obseg poslovanja, potrebna pooblastila ter to, ali mandat vključuje zakonsko določeno funkcijo. Partner vam brezplačno poda ponudbo.
Kdo sklene pogodbo z izvajalcem in kaj krije naročnik?
CE dodeljuje mandata za začasno zaposlitev na podlagi poslovnih odnosov med podjetji, pri čemer začasni izvršni direktor ne postane stalni zaposleni pri naročniku. Pogodbena stranka je lokalni subjekt ali regionalno središče, odvisno od države, v kateri poteka posredovanje, izbran izmed več kot tridesetih subjektov v okviru zavezništva Valtus Alliance. Zaposlitveni status, davčne obveznosti, obveznosti v zvezi s socialnim zavarovanjem in druge s tem povezane obveznosti so odvisne od pravne ureditve, pogodbene strukture in okoliščin mandata, zato je sodelovanje prilagojeno državi, v kateri se delo opravlja.
Kdo nosi tveganje, kadar izvršni direktor zaseda uradno funkcijo?
Zavarovanje se sklene za vsak posamezen mandat. Izvršni direktor ima sklenjeno lastno zavarovanje za odgovornost direktorjev in vodstvenih delavcev ter poklicno odgovornost, pri nekaterih mandatih pa ga zagotovi ali k njemu prispeva naročnik. Tudi podjetje CE Interim in vsak član Valtus Alliance imata sklenjeno lastno zavarovanje. Obseg odgovornosti, omejitve in podpisne pravice se pisno dogovorijo med naročnikom, družbo CE Interim in izvršnim direktorjem, preden ta začne opravljati svoje naloge.
Kaj se zgodi na koncu?
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.
Pogovorite se neposredno z začasnim partnerjem podjetja CE o razmerah na vodstvenem položaju, mandatu in potrebnih pooblastilih. Pogovor je zaupen in vas ne zavezuje k sklenitvi pogodbe.
Partner se odzove v 24 urah. Nujne situacije na vodstvenih položajih imajo prednost.
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