|Fundamentals of Management Control||
Fundamentals of Management Control
Cet ouvrage, version anglaise de Les fondamentaux du contrôle de gestion, présente de façon structurée la démarche à suivre pour réussir le pilotage de la performance en mettant en évidence la dimension managériale.
This book presents the fundamental elements of performance management, with a focus on the managerial dimension. It explains how management control techniques should be designed and built, based on key principles which are determined by their intended purpose and functions.
It provides clear, structured analytical frameworks to guide the construction of performance management systems and to analyse business practices, thus striking a balance between an operational approach and a critical view of systems.
The authors have chosen to examine three main areas of management control:
• The definition of performance and the choice of systems for performance measurement: Part I explores the notion of performance from a qualitative point of view and distinguishes between company-wide measurement systems (financial indicators, company-wide performance dashboards and scorecards) and local-level measurement systems (responsibility accounting, cost accounting, responsibility centre dashboards).
• The dynamic management of performance: Part II presents the goals and principles of the planning process, which shape the basic management techniques (budget, operational and strategic plans). It then examines different methods for results analysis and success factors.
• The people involved in the management control process: Part III highlights the complementary nature of the roles of managers and controllers.
Numerous examples and case studies drawn from a variety of business sectors are provided to illustrate the different topics covered. Each chapter is built on clear and precise definitions opening with a comprehensive list of 'key messages'.
Two cross-functional case studies taken from real-world companies (an automobile parts supplier and a waste management company) make up the last two chapters and provide concrete illustrations of the issues explored.
01. Management Control: an Overview
I Measuring Performance
02. Defining the Performance of an Organisation
03. Measuring an Organisation's Performance: Financial Indicators
04. Measuring the Performance of an Organisation's Entities: Financial Approaches
06. Coordinating a System of Dashboards
II The Management Control Process
07. Business Planning
08. Analysing Results
III Integrating the Process
09. Key Roles in Management Control
10. Costkill Case Study
11. The Environmental Services Case Study