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Management Control - DFCG – Decision Performance Conseil
amounts to 57%. When a company uses a single method, it is using Benchmark in 63% of the
cases. When they are jointly using two methods, the rate of utilization of Benchmark reaches 85%.
This suggests that the Benchmark is usually the first tool used before being complemented by an
additional tool.
"Instead of thinking in terms of changes compared to previous year,
we use Zero-Based Budgeting for the engineering activity"
Guillaume DAISSON
We observe that 31% of the respondents use at least two methods. The multi-criteria approach
remains low. We may deduce this is the result of two phenomena: i) the time devoted to
Production Reporting is shortening and accordingly we cannot multiply the methodology tools ii)
the costs of implementation of these methods.
About 20% do not use traditional methods proposed in the survey. This figure remains at high
levels as in previous editions of the IOMC.
We noticed a relationship between the size of the entity and the use of the BSC tool. This
observation probably has an historical origin. The BSC was originally designed for large companies
in order to align the organization with the company's strategy. In a midcap company’s
environment, the proximity of the General Management with the Operational Management
enables rapid dissemination of the strategy mitigating the interest in sophisticated tools such as
BSC.
0,0%
5,0%
10,0%
15,0%
20,0%
25,0%
30,0%
Revenue less than
249m
Revenue 250 -999m Revenue beyond 1b All respondants
BSC rate of use
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