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Management Control - DFCG – Decision Performance Conseil
INVOLVEMENT OF THE OPERATIONAL TEAMS IN THE PROCESSES
The participation of the operational teams is approximately 10% higher in the Budgetary Process
(91%) than in the Re-forecast Process (81%). The budget generates a stronger commitment for
the teams whereas the re-forecast gives a trend of the
landing of the results
at the end of the
fiscal year. Moreover, the frequency of the budget is annual whereas re-forecasts are mainly
carried out quarterly or sometimes more frequently. This is the reason why the financial teams
request less involvement of the operational teams for Re-forecasting.
However, a fall can be seen in the involvement of operational teams since 2015 in the Budgetary
Process. In the years 2012 to 2014 the rate of involvement was higher than 95%. We may explain
this trend by the will to reduce the lead times of the budget and by the use of analytical tools,
thus requiring less involvement by the operational teams.
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