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ABSTRACT
Management control involves a number of piloting tools which allow companies to meet their objectives by reacting to the evolution of their environment. The budgetary control highlights the variances existing between projections and results on a monthly basis. Dashboards can follow up certain critical indicators regarding costs, quality and deadlines. This control can be decentralized to the level of profit centres which requires the implementation of an internal billing system for services. The implementation of projects requires specific follow-up tools according to the stage of progress. Due to the absence of a universal control system which could be suitable for any company, a contingent, typological approach is required according to the various possible cases.
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Didier LECLERE: University Professor, Associate Professor of Management Sciences, Certified Public Accountant - Institut national des Techniques économiques et comptable, Conservatoire National des Arts et Métiers
INTRODUCTION
Controlling is a discipline within the field of Management Sciences, but it is also, and above all, an essential corporate function in the decision-making process.
The management controller is neither an operator, nor a manager, nor a decision-maker. But he or she is responsible for setting up and ensuring the smooth running of an information system that facilitates management forecasting and decision-making, helps steer operations, and critically assesses the results obtained, with a view to improving performance.
Management control is essentially concerned with the formal aspects of organizational control, using mainly (but not exclusively) accounting and financial tools, such as budgetary control and management charts.
Implementing management control implies investment in an information system, which is only conceivable in companies of a certain size (a small craft business has no management control department...), which reinforces other, more informal control mechanisms.
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