Piloting of company, decision-making aid, analyzes margins, direct costing, profitability of the investments, produced operating statement, tools multidimentionnels, industrial management, budget, budgetary control, control of management, system BI,


© Copyright 2011 – Bruno THIONNET – Le contrôle de gestion opérationnel




         In a first step, the following chapters will be developed:



1.       General principles

2.       Master data files

3.       Margin analysis

4.       Operating P&L for products and customers

5.       Industrial controlling

6.       Overheads control

7.       Tools of management control

8.       Reporting and dashboards

9.       Pay back and Return on investments





To be developed in a second stage:

·         Complexity Management

·         Need in working capital analysis

·         Company strategic positioning (model)


First of all, we will highlight the main means and conditions to be implemented to carry out the mission of management control. Plenty of literature exists on this subject, and that is why we will only go over the main points.



Ø Missions of the Management control

To successfully carry out its mission, a Controlling department needs to be able to rely on:

Ø data processing / IT systems:

- Cost accounting

- Industrial controlling

- System of statistical data

- Well organized master data files (files of articles, customers, accounts, axes) are above all required


Ø a team of collaborators specialized by function (adapted to the size of the company)

Ø a company culture turned towards management. Culture often comes from the Top and particularly from the top management.

Ø a common language in management reporting for all departments based on a good organization of analysis axes (master data files)

Ø a relationship piloting not easy to manage between a necessary discipline, method, diplomacy and critical sense.


We will develop all these concepts in the following chapters.


Among the missions of controlling, we can mention:

Ø Set up an information system of management; a management control cannot exist without reliable information tools. The control of management must be closely related to the IT department.

Ø Set up a follow-up compared to a referent, a budget for instance although not compulsory. We could also advantageously use the previous fiscal year.

Ø Ensure a quality Reporting, i.e. provide the right formatted information (dashboard) to managers and/or to a Group.

Ø Carry out controls and variance analysis

Ø Build the budget (if necessary) and/or a rolling forecast

Ø Quantify the strategic objectives by implementing business plan.

Ø Advise operational persons in the area of management

Ø Provide tools and analysis as a decision support



The Management Controller is not a decision maker, but he can help policymaker services while guaranteeing a certain objectivity and transparency.

Regarding the operational management control reporting line, it is better when the function reports to a CEO rather than to a CFO. Indeed the operational management control, through its various areas of intervention, is connected to all company departments as well as to the finance one. In fact, it is a help for the decision support, and to some extent it is a global function. In this way, the adjective ‘Operational’ finds its whole meaning.



© Copyright 2011 – Bruno THIONNET – Le contrôle de gestion opérationnel