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Management Control - DFCG – Decision Performance Conseil
“We try to spend less time on the Production Reporting, but
we always have more and more various requests and
subjects to cover”.
Pascal ANTOINE, Controller - Zodiac Aerospace
Evolution during the next three years
Based on the above bivariate analysis (Dedicated Time / Value-added), it is interesting to compare
these results with feelings experienced by the controllers regarding the evolution of their
projected activities for the next 3 years. There seem to be some discrepancies:
Even if working with the operational departments is the highest Value-added activity,
respondents anticipate a decline of this activity in the next years (-4 pts compared to last
year). However, this activity still remains, along with Business Reviews and Variance
Analysis, as one of the activities with a potential of development
Internal Audit / Risk management has strongly decreased with -7 pts compared to 2015,
meaning which leads us to deduce that this significant topic will be losing importance in
the future when all control policies will be in place
IT systems confirm their growing key role with +4 pts compared to last year, related to
the Big Data deployment
Planning and Budgeting is back in force in 2016 with +7 pts compared to 2015 confirming
its correlation with increase of Dedicated Time. This shows the current preoccupation for
a Middle-Term Plan improvement in this period of unstable economic situation and low
growth
0,0%
2,0%
4,0%
6,0%
8,0%
10,0%
12,0%
14,0%
16,0%
18,0%
20,0%
22,0%
24,0%
Significance level of the evolution on the next 3 years by activity
2015
2016
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