Financial turnkey, financial key masters

Old badmouthing presented controllers as bean counters. Ugly words and are not true any more. This was perhaps true before, but today my first visual description of being controller is security and importance. Controllers are right hand of management. This gives them great power.

Second image is bundle of keys. Controllers do many estimations to fill gaps in missing information flows from production systems. If information are not sufficient to create reports estimations have to be formalized as allocation keys. Allocation keys means percentages on how to distribute revenues, costs, quantities, whatever…

Controllers generate many keys and this is perhaps best metaphor, key masters. Keys toward management view over business and keys to substitute information flow fails.