The Controller has a significant influence on the organization in that all management decisions at the operational level must be supported by the Controller. This is a specialist role and there are no positions subordinate to the Business Controller. The Controller's customers are all internal customers, mainly the various operational departments (production, maintenance, quality, environment, purchasing, logistics, and warehouse). The Controller will be part of the regional teams and will work towards sharing and benchmarking best practices. 

1. Factory Performance Key Figures (PKF) – The Controller is responsible for ensuring that the PKF figures are accurate and is responsible for monitoring and following up on operational effectiveness, quality and environmental issues. The Controller is responsible for pointing out to management areas where potential cost savings can be achieved. 

2. Variable Production Costs (VPC) – The Controller is responsible for providing manag...