Glossary
Fractional controller
A professional who supports SME management control without being a full-time employee.
What is a fractional controller?
A fractional controller is a management control professional who works with a company part-time — typically 2-4 days per month. They're not an employee, but a collaborator who brings specialized skills without the cost of a full-time resource.
What do they actually do?
Typical activities of a fractional controller in an SME:
- Builds and updates the weekly dashboard and monthly reports
- Analyzes margins by product, client, and job
- Prepares and monitors the annual budget
- Supports strategic decisions with numerical analysis (investments, pricing, hiring)
- Monitors cash flow and flags potential issues
How is it different from an accountant?
The accountant handles bookkeeping, financial statements, and taxes — they look at the past. The controller handles management — they look at the present and future. They're complementary roles, not alternatives. The article Accountant and controller explores the distinction.
When is one needed?
A fractional controller is particularly useful when a company exceeds 2-3M in revenue and decisions become too complex to rely on gut feeling. The article When a consultant is actually worth it describes the signals.