Finance, Accounting and Controlling functions


Finance is responsible to secure liquidity and to increase the enterprise value of the Bayer Group via optimized capital structures, financial risk and asset management. It makes financial resources available for Bayer to implement the Groups strategy and to cover all due payment obligations at any given point of time.



Bayer’s Accounting provides management, shareholders and other stakeholders with high quality financial information.  The external reporting transparently presents the Group’s financial performance complying with all legal regulations. Our management reporting delivers financial analysis and supports management in steering the Group’s businesses. Bayer’s accounting function employs state-of-the-art concepts, processes and enabling technologies, thereby adding value to Bayer's stakeholders. The worldwide accounting activities are managed centrally, while transactions are being carried out in a global Shared Services Network with locations in Leverkusen, Barcelona, Gdansk, Shanghai and Manila. Accounting activities requiring proximity to businesses in the countries are bundled in local accounting platforms. At headquarters the external group reporting, the business partnering for our divisions as well as specialist activities like accounting for mergers & acquisitions and global process design are performed. Bayer’s accounting offers exciting career opportunities around the globe in a highly professional and attractive environment.


Bayer’s controlling organization provides management with timely, comprehensive information and recommendations to support decision-making. The main tasks are setting financial targets, planning and forecasting the future financial performance, analyzing the current financial situation, and steering economic value creation. Controlling acts as business partner to the management by serving as an economic conscience and by supporting the sustainable success of the whole organization. Bayer’s Controlling is a decentralized function, which is interacting closely with all relevant organizational units around the globe. Corporate Controlling in Bayer’s holding supports the board of management in steering the Group, is responsible for group-wide coordination and sets reporting as well as analysis standards. A more business-specific controlling is conducted within the divisions and Service Companies to meet specific business needs and to provide adequate support to the management. The “Community Council Controlling” serves as the main steering body of the controlling function by creating a common controlling identity and overall controlling guidance.

Internal Auditing

Internal Auditing performs independent and objective auditing and consulting services in all parts of the Bayer Group. The services are designed to support the management in running the business properly and take appropriate steps to safeguard the company’s success over the long term. Internal Auditing reviews business processes worldwide with regard to efficiency and control effectiveness. It focusses on adding value to the organization in financial terms and reports audit results to the Board.


As a multinational company, Bayer must comply with a broad range of tax requirements in many different countries every day. For that the Global Tax Community provides a full tax consultancy service. Apart from compiling tax returns, assisting with tax audits and advising all Group companies, divisions and business units on tax issues, Taxes also undertakes tax planning in a complex international environment, and manages tax risks to ensure double taxation is avoided.

Mergers & Acquisitions

Mergers & Acquisitions supports active portfolio management at Bayer through the execution of acquisitions, divestitures and joint ventures.  Key responsibilities include management of the M&A process, coordinating required internal and external analytical resources, business valuation, purchase price derivation and leading of negotiation teams.  Mergers & Acquisitions also assists both the Holding Board and divisions in screening and assessing the viability of acquisition opportunities at an early stage.

Regional Coordination

Regional Coordination supports the Board of Management in steering the Bayer Group's activities in the various countries and regions. The department manages the liaison between Countries and Country Groups, Corporate Center and divisions and provides leadership to Senior Bayer Representatives. Regional Coordination fosters a coordinated approach and efficient interface management to support issues and questions within the country organizations.