By finances in the past all activities were understood approximately "around numbers".
In addition also the calculation beside (financial) the bookkeeping and the end-of-year procedure derived from it (accounting department) belonged. Regularly also the financial system is covered.
Into the 1950er years developed in the USA from the accounting department and parts of the financial accounting the Controlling. Germany followed this development about 20 years later. The Controlling was responsible for the ranges planning and control.
Later the Treasury split itself about 10 years off from the remainders of the financial accounting/account system.
When recent development we find to the Chief Financial Officer (CFO), which for all ranges of financing (account system, Controlling, Treasury, liquidity protection) as well as the consultation of the CEO in financial questions is responsible.
In relation to the original bookkeeping to only collect those the numbers/it administer had - and with it was past-oriented - the focus going by changed itself that all numbers of the past are to interpret and from this decision bases for the future adjustment of the enterprise to be compiled.
With this task change the position in the enterprise changed itself. If finances stood in former times in the shade of the vision eras management, they are today the filter, which visions have to go through with the examination on their financial conversion possibilities.
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