This book aims to present in a renewed way the management control, its components, the issues that drive it and the book aims to present in a renewed way the tools that support it.
Control is a performance management process, carried out by the operational managers of a company with the support of their management controller.
It is a managerial process. This book is therefore not reserved for specialists in the field.
It is primarily intended for all business managers (business managers, managers in charge of business units or subsidiaries, managers of operational or functional departments), who are the central players in the steering process. It is also intended for management controllers who wish to compare their practices with guiding principles.
Finally, it is intended for students enrolled in an advanced management training course, piloting constituting one of the facets of their future job as manager.