      Functions Of Financial Controller
The gradual growth of management accounting has brought with it a recognition of the desirability of segregating the accounting function from other activities of a secretarial and financial nature in order to make possible a more accurate accounting control over multifarious, complex and sprawling business operations. As a natural corollary, controller has come into being by way of a skilled business analyst who, due to his training and experience, is the best qualified to keep the financial records of the business and to interpret these for the guidance of the management.
It is not surprising, therefore, that controllership function has developed pari passu with the development of management accounting so much so that there is a tendency to record the two as synonymous. In a way, this is true because of controller in the United States does all that management accounting is expected to accomplish, in fact, controller is the pivot round which system of management accounting revolves.
Generally speaking, controllership function embraces within its broad sweep and wide curves, all accounting functions including advice to management on course of action to be taken in a given set of circumstances with the object of completely eliminating the role of intuition in business affairs.
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