Controllership Excellence in Times of Change - GLM, August, 2013

7/22/2019 Controllership Excellence in Times of Change - GLM, August, 2013

1/32

@bktrbllfrsghp Fx`fllfk`f hk ]hifs bj @gekdf

Mr. Serhtbsg Aesu

Eudust 11, 1350


2/32

Jlbw bj Mhs`usshbk

E``bukthkd ekm Qfpbrthkd hk @gekdhkd Fkvhrbkifkt

Gbw Juturf hs Vkjblmhkd Htsflj

Mbkt @gellfkdf Xbur LhihtsLhiht Xbur @gellfkdfs

@gekdhkd Mhifkshbks bj @bktrbllfrs Qblf

Tgfk juturf lbbns gezy, ht hs thif tb db ae`n tb aesh`s


3/32

Hmfel - Ibktgly + ieky ibrf bkf-bjjs

@bk`fptuel, Hksthtuthbkel, Qfduletbry, Lfdel

Ptenfgblmfrs, Dbvfrkek`f Drbup ekm Iekedfifkt

]rekse`thbk ; Ifesurf ; Qf`bdkhsf ; Qf`brm ; Qfpbrt

E``bukthkd ekm Qfpbrthkd hk @gekdhkd Fkvhrbkifkt

Tget hs tgf jrfqufk`y2

Jbr wgbi ht hs mbkf2

Tget erf tgf Jreifwbrns2

Tget mb wf mb2

Setg tb tgf Shkke`lf2 @gellfkdfs, rhsns ekm sustfkek`f

Lft us rfvhsht fe`g qufsthbk hk fvfry stfp hk jbrwerm petg


4/32

Dlbael

@buktry

Fkthty

Mhvhshbk

E``bukthkd ekm Qfpbrthkd hk @gekdhkd Fkvhrbkifkt .. 1

Ppek ekm pfrspf`thvf bj @brpbretf

jhkek`hel rfpbrthkd

Ptenfgblmfrs Ekelysts

@ephtel / Mfat Iernft ]rekse`thbks

Iulthplf Qfduletbrs

Qflfvek`f

Brmfr bj tgf mey - Ppffm, Qflheahlhty, Qflfvek`f ekm Zeluf @rfethbk


5/32

6


6/32

Hk`rfesf hk

Pgerfgblmfrs

Tfeltg

Iexhihsethbkbj Zeluf

Emmhthbks &

Hkkbvfkthbk*

Zeluf @rfethbk 9

*Hkkbvfkthbk 9

Hkkbvethvf ekm Hkvfkthvf Zeluf @rfethbk[ Aryek Mysbk, jbrifr @FB bj @b`e @ble

Srf-essfss hi pe`ts

bj sffms hk tgf

Tbia bj ]hif

Zeluf ges e velufbkly h j h ts

veluf hs velufm.[

Lft Hkkbvfkthbkhsi]Iaf bur Iektre


7/32

Gbw tb epprbe`g

tgf prb`fss bj

veluf `rfethbk

5.Gelj jhllfmwhtg wetfr

1.Gelj fipty

0.]gf dlesshs jull - gelj

jhllfm whtg

wetfrekm

gelj whtg

ehr.

Pbur`f? Vknkbwk

Pu``fssjul

@bktrbllfrsghpprfsuppbsfs

pbshthvf

etthtumf ekm

epprbe`g

tbwerms

aushkfss


8/32

7

]gf Ptbry bj E Pghp Qfpehr ekm Htfihsfm Ahll


9/32

Gbw juturf hs ukjblmhkd htsflj2


10/32

*Pbif bj su`g Hktekdhalf Je`tbrs erf fxplehkfm

hk @brpbretf Qfpbrts, aut ieky erf kbt.

Hktfr-fx`gekdf

aftwffk ]ekdhalf Essfts ekm

Hktekdhalf Je`tbrs*hk ek fktfrprhsfs

Iernft Zeluf

Zeluethbk bj lhstfm Hkmhek

Fktfrprhsfs erf bk tgfhr

wey tb shihler treksjbriethbk


11/32

]gf Tbrlm hs `gekdhkd@brpbretf Qfpbrthkd iust tbb

Pbur`fTbrlm Aushkfss @buk`hl jbr Pustehkealf Mfvflbpifkt - Zhshbk 1363 55

]gf wbrlm pbpulethbk hs hk`rfeshkdly uraekDlbael pbpulethbk ay typf bj erfe ekm ay rfdhbk?5863-1363

Dlbael f`bkbih` pbwfr hs sghjthkd]bp 53 f`bkbihfs ay DMS hk 1363

]gf dlbael ihmmlf `less hs rephmly fxpekmhkdSbpulethbk hk lbw- ekm ihmmlf-hk`bif buktrhfsferkhkd $=,333-$54,333 pfr `ephte (pur`geshkdpbwfr perhty)

Drffkgbusf des fihsshbks nffp rhshkdDGD fihsshbks ay rfdhbks

Fkvhrbkifktel mfdremethbk ofbpermhsfspfbplfs quelhty bj lhjfSfbplf lhvhkd hk erfes bj wetfr strfss ay lfvflbj strfss

]gf wbrlm `bulm af rukkhkd but bj sbifrfsbur`fsDlbael supply jbrf`ests e``brmhkd tb tgf hiplh fm ulthietf rf`bvfrealfrfsbur`fs bj bkvfkthbkel bhl, metf bj pfen prbmu`thbk ekm tgf pbst-pfen eddrfdetf mf`lhkf retf

Drbwtg

Mfdremethb

k

Pbur`f? VK Sbpulethbk Mhvhshbk, Tbrlm SbpulethbkSrbspf`ts? ]gf 1337 Qfvhshbk, 1337

Pbur`f? Dblmiek Pe`gs, AQH@s ekm Afybkm, 1334 Pbur`f? Tbrlm Aekn, Dlbael F`bkbih` Srbspf`ts, 1334

Pbur`f? VK Sbpulethbk Mhvhshbk, Tbrlm SbpulethbkSrbspf`ts? ]gf 1337 Qfvhshbk, 1337 Pbur`f? Dblmiek Pe`gs, AQH@s ekm Afybkm, 1334 Pbur`f? Tbrlm Aekn, Dlbael F`bkbih` Srbspf`ts, 1334

Sbpulethbk hk`rfesf tb 7.6 Alk.

hk 1363 jrbi 1.= hk 5863

Pghjt bj F`bkbih` Sbwfr -

Tfst tb Fest - Hkmhe 07 ]rlk.

Ihmmlf `less pbpulethbk -

=33 Ilk. tb 5133 .


12/32

]gf fvbluthbk bj Qfpbrthkd

51Pbur`f? Hktfdretfm Qfpbrthkd @buk`hl

1333


13/32

Hktfdretfm Qfpbrthkd *]gf Juturf

50

*Mbkt lft btgfrs mfjhkf ybu ! @biiukh`etf wget ybu erf tryhkd tb mbe. Ptretfdhfs a. Sfrjbriek`f `. Srbpf`ts m. Dbvfrkek`f ekm

f. Srbpbshthbks jbr rfethkd ekm prfsfrvhkd velufs hk sgbrt, ifmhui ekm

lbkd tfriSeul Mru`niek, @FB bj Hktfrkethbk el Hktfdretfm Qfpbrt hk d @buk `h l

HQ@s jhkel mrejt jbr `bksultethbk ges affk pualhsgfm

Fxpf`tet hbks jrbi Ekelysts wh l l hk`rfesf iekh jb lm

Pbur`f? Hktfrkethbkel Qfpbrthkd @buk`hl

? Sw@s Tbrlm Tet`g, Hssuf 5, 1350


14/32

Ifteibrpgbshs hk Hkmhek Qfduletbry ekm @brpbretf Fkvhrbkifkt

Kfw @bipekhfs Ahll

@JB ekm @P mfshdketfm es NISs@JB tb shdk Ekkuel JPs

Ihkbrhty Pgerfgblmfrs iey kbihketf Mhrf`tbrs hk lhstfm `bipekhfs

@less E`thbk Puht pfrihttfm tb af jhlfm edehkst e `bipeky

Sfrhbmh`el rbtethbk bj Eumhtbrs

KJQE tb elsb prfs`rhaf ibkhtbr Eumhthkd Ptekmerms

Ieky ibrf ifesurfs jbr strh`t fkjbr`fifkt bj dbvfrkek`f

]ex E``bukthkd Ptekmerm nkb`nhkd tgf mbbr

DP] ekm DEEQ erf bk tgfhr emvfkt wey

Hkm EP iey kbt af jer afghkm

Qhkd jfk`hkd bj telfkts whll pbsf e prbalfi

H] fkealfifkt bj systfis - Ek hipfrethvf ekm kbt ek bpthbk eky ibrf

Jrff lek`f Ekelysts `bkthkuf tb rfiehk but bj rfduletbry `lut`g


15/32

Kfws Htfi hk ]gf F`bkbih` ]hifs, Eudust 56, 1350


16/32

Pustehkealf Zeluf @rfethbk hs tb Hkvfst whtg

=S Epprbe`g ; Ferk ; Qfhkvfst ]gf oburkfy dbfs bkf

Lft us lbbn jbrwerm tb epprbe`g Hkvfstbrs


17/32

Mf`fiafr, 1355

54


18/32

Qfmu`thbk

bj ~ $ 10

trhllhbk

Fifrdhkd F`bkbih` Fkvhrbkifkt jbr Fquhty @ephtel

57


19/32

58

Fifrdhkd F`bkbih` Fkvhrbkifkt jbr Fquhty @ephtel 1


20/32

Mbkt `gellfkdf ybur Lhihts, Lhiht ybur @gellfkdfs

@rhshs hs e drfet

bppbrtukhty tb af westfm

Lft us e`ghfvf

e stetf bj rfemhkfss


21/32

% edf @gekdf hk ]urkbvfr

_bkf - E

_bkf - A

]erdft - Tgfrf tb db jrbi wgfrf 22

@bkmu`t trfkm ekelyshs ; Iep prfsfkt pbshthbk ; Jhx stretfdh` hktfkt ; Hkhthetf E`thbk

Xfstfrmey

]bmey

]bibrrbwAus hkfss pfr jbriek`f

iekedfifkt hs el l

eabut ienhkd sfksf bj

Tget hs geppfkhkdkbw ekm

Tget sgbulm geppfk

hk jbrwerm petg


22/32

Mbfs ybur fkthty br drbup gevf

Hkgfrfkt suastek`f tb pbshthbk htsflj whtg sustehkfm pfrjbriek`f2

E stbry tb tfll whtg muly fvhmfk`fm plek2

Shllers bj strfkdtg tb suppbrt prfsfkt e`thvhthfs whtgbut tgf HSB jukms2

Lfemfrsghp eahlhthfs whtg `gekdf iekedfifkt ettrhautfs jbr juturf kffms2

Qfemhkfss hk jhkek`hel ekm rfpbrthkd systfis rfemy jbr bvfrsfes HSB

Uufsthbks jbr Hktrbspf`thbk hk tgf Dhvfk Fkvhrbkifkt

11Tbrlm hs jest `bkvfrdhkd tbwerms Bkf Zhlledf


23/32


24/32

@rhthèl Eumht Srb`fss jbr Jhk`l. Qfpbrthkd hk tgf VN VN Lhsthkd EutgbrhthfsJhkek`hel Qfpbrthkd Sre`th`fs

Ptetutbry Eumhtbrs tb rfvhfw ekm prbvhmf `bijbrt tb Aberm afjbrf H]J Iffthkd

bk Fxtfkt, Uuelhty, Ppffm, Fjjf thvfkfss ekm ]bp Mbwk Qhsn Brhfktfm

Epprbe`g jbr

Fktfrprhsf Qhsn Iekedfifkt Jreifwbrn (FQI)

Juk`thbkhkd bj Eumht @biihttff

Hktfrkel eumht hk`lumhkd s`bpf ekm epprbe`g

@JBs bvfrshdgt

Bpfrethbks rfpbrthkd hk`lumhkd prbùrfifkt ekm tfkmfrhkd

Eris lfkdtgaeshs bj `bkmu`thkd hktfr Drbup @b. trekse`thbks

Zblethlhty iekedfifktHktfrfst, @urrfk`y Fx`gekdf , @biibmhty, Sblh`y

H] Dfkfrel @bktrbl (H]D@) ekm Hkjbriethbk Pejfty

Jbriel mbùifktethbk ekm rfvhfw bj PBSs

Mhrf`tbrs Qfspbkshahlhthfs Ptetfifkt tb hk`lumf ejjhriethvf stetfifkts bk

]ruf ekm jehr vhfw bj essfts, lheahlhthfs, jhkek`hel pbshthbk ekm prbjht

IM&E hk`lumfs jehr rfvhfw bj mfvflbpifkts ekm pfrjbriek`f

Mfs`rhpthbk bj prhk`hpel rhsns ekm uk`frtehkthfs

Hj ybu mbkt nkbw wget ybu mbkt nkbw, tgfk ybu mbkt nkbw gbw tb jhx ht1=


25/32

16

Hkmfpfkmfk`f ekm Zeluf Brhfktethbk

Qhsn ekm Sfrjbriek`f Iekedfifkt

Mhs`lbsurfe

km]reksperf

k`y

Lfdele

kmQfduletbry

Ab

ukmerhfs

Aushkfss Sre`th`fs ekm Ftgh`s

@brpbretf

Dbvfrkek`f

@brpbretf Dbvfrkek`f dbfs gekm hk gekm whtg @brpbretf Qfpbrthkd

Elhdk stretfdh` bvfrshdgt rblf whtg Qhsn Hktfllhdfk`f ekm @bkdruetfm Dbels

J hlht th j FQI h tg Btg K j @ t ll gh


26/32

1:

Je`hlhtethbk bj FQI hs tgf Btgfr Keif bj @bktrbllfrsghp

Fxtfrkel QhsnsQfjbris, Iernft, ]f`gkblbdy,

@bipfthtbr, Keturel, Lfdel & Qfduletbry, Sblhth`el

Hiedf

Frbshbk

Jhkek`hel@urrfk`y Fx`gekdf

Lhquhmhty

@rfmht

Mhrf`t ekm Hkmhrf`t ]exfsFxtfrkel Qfpbrthkd DEES @bkvfrshbk

Slekkhkd

Jreum

@bst bj

@ephtel Hkjb.

Qflhe-

ahlhty

Bpfrethbkel ekm

Fkvhrbkifktel@ustbifrPu``fss Dbel @bkdrufk`f

Gfeltg

&

PejftyGuiek

Qfsbur`f

Hiedf

FrbshbkArekm

Frbshbk

Srbmu`t / Pfrvh`f

Jehlurf Sblluthbk

Q&M

Ptretfdh`

Lfemfrsghp, Srbmu`t Srbjhlf, Srbmu`t

Lhjf @y`lf, Aushkfss Sbrtjblhb, Aushkfss

Ibmfl, @biiukh`ethbk,

Brd. Ptru`turf, Aushkfss Ellhek`fsPf`rf`y

@biplhek`f

E`t hbk- Iep fvfry @esg Dfkfrethbk Vkht vs. Qhsns ekm Ihthdethbk Ptfps

@rfetf ekm Qfvhfw tg f Qhsn Qfdhstfr


27/32

@gellfkdfs hk Jbrwerm Setg

Kbtf? Hkmhe hs prfsfktly sujjfrhkd jrbi ZV@E Pykmrbif(Zblethlhty,

Vk`frtehkty, @biplfxhty ekm EiahduhtyJ@s èkkbt pekh`

Hkjbriethbk `bktfkt

Srbtf`thvf `bkjhmfkthelhty vs. `biplftf treksperfk`y

@biplftfkfss vs. Hkveshbk ay ekelysts

Ibrf vblethlhty hk Hk`bif Ptetfifkt

Qflfvek`f jbr stenfgblmfrs

Qf`bdkhthbk ekm trekse`thbk prb`fsshkd whtg jlfxhahlhty jbr

@brpbretf rfpbrthkdPuastek`f bvfr Jbri, lfssfr prfs`rhpthvf

]ex E``bukts ekm QfturkGhstbrhèl @bst vs. Jehr Zeluethbk

@bvfkekt `biplhek`f - Evbhmhkd `biifkts ukmfr @EQB ekm dbhkd

@bk`frk

Lfest pbsshalf epplhèthbk bj Qfduletbry jreifwbrn bj e``bukthkd

Geaht bj tgrbwhkd ewey fxfùthvf suiieryMfvhl hs hk mftehl

Vklferkhkd ekm rflferkhkdQfsfer`g, Qfemhk d, Afk`gi ernhkd

Duhmek`f bj FE@ bj H@EHQfple`fm ay HJQH@, PH@ ekm HkmEs

Qfvhsfm P`gfmulf ZH, Duhmek`f Kbtf,

Hkm Es dbhkd jbrwerm


28/32

@gekdhkd Mhifkshbks bj Jhkek`hel @bktrbllfrs Qblf


29/32

18

@JB Ptumy Hkmhe Sbhkt bj

Zhfw

Jbur Jhkek`f prbjhlfs af`bif epperfkt wgfk rfspbkmfkts erf

sfdifktfm ay fjjh`hfk`y ekm aushkfss hkshdgt

Jhkek`f Srbjhlfs

Pbur`f? HAI Hksthtutf jbr Aushkfss Zeluf, ]gf Dlbael @JB Ptumy 1353

Jhkek`f

Fjjh`hfk`y

Aushkfss Hkshdgt

Lbw Ghdg

Lbw

Ghdg


30/32

Pbur`f? ]gf `gekdhkd rblf bj tgf jhkek`hel `bktrbllfr, Frkst & Xbukd, 1337

]gf `urrfkt fkvhrbkifkt ges gem e lerdf hipe`t bk tgf rblf bj tgf @JB,

wgh`g whll hk turk `gekdf tgf rblf bj tgf Jhkek`hel @bktrbllfr


31/32


32/32

gekn Xbu

Documents

Controllership Excellence in Times of Change - GLM, August, 2013