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Management Control - DFCG – Decision Performance Conseil
CHAPTER 1: COMPANY PROFILE
50% of Re-forecasting is achieved
in less than a week; trend
decreasing each year
91% of the companies offer to their
operational employee’s participation
in the budgetary process; decreasing
trend vs. previous years
31% of the companies combine
the methods of Benchmark, ABC,
BBZ, and BSC, while favoring the
Benchmark method
Still high & stable participation of professional
associations: 35 countries & 15 associations
are represented in 2016
69% of the participants are members of
professional associations
2016: Participants are more
international (38 countries)
& more experienced (66% of
the participants having more
than 10 years’ experience in
Controlling)
The time dedicated to Reporting activity
is still decreasing this year (-1.5 pts)
with now more focus on Planning /
Budgeting
Benchmark still predominant, BBZ increasing slowly, BSC is more applied in large
companies
Only 25% of a company's Management
Control belongs to a Shared Service
Center (+3 pts vs last year)
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