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Management Control - DFCG – Decision Performance Conseil
The main activity of Controllers has been to make Plan and Budget (as in 2015), then Forecast and
Re-Forecast (related to Budget), and working with the operational departments. These represent
the core tasks of the Controller position. However, they spend less time on IT systems and Internal
Audit activities, which is similar trend to 2015.
Value-added
The main Value-added of the Controllers is to work with the operational departments. This trend
has been stable over several years with an increase of +0.4 pts compared to 2015, thus showing
controllers are more and more in the field. Then, Business Reviews also show an increasing trend.
On the contrary, Production Reporting is obviously the activity having the lowest Value-added;
trend confirmed with a -0.9 pts compared to last year.
With regard to the cross-tabulated result (dedicated Time/Added value), we can observe that
these two activities are globally well correlated, meaning that Controllers adequately allocate
0,0%
1,0%
2,0%
3,0%
4,0%
5,0%
6,0%
7,0%
8,0%
9,0%
10,0%
11,0%
12,0%
13,0%
14,0%
15,0%
16,0%
Plan & Budget
Working with the
operational
departments
Variance analysis
IT systems
Significance level of the dedicated time by activity
2015
2016
0,0%1,0%2,0%3,0%4,0%5,0%6,0%7,0%8,0%9,0% 10,0% 11,0% 12,0% 13,0% 14,0% 15,0%
Significance level of the added value by activity
2015
2016
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