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Any diffusion, publication or exploitation requires to cite the source: International Observatory of

Management Control - DFCG

Décision Performance Conseil

Working group chaired by

Frédéric DOCHE,

Founding President of Décision Performance Conseil

President of the group Management Control of the DFCG

President of the commission Management Control of the IAFEI

Members of the working group:

Hind ARBAOUI

, CFO, SFKI, Supply-chain subsidiary of Renault

Katrien An DE BLOCK

, Senior Finance Manager Europe, Boston Scientific International

Yves DE POULPIQUET

, CFO, Logirep

Xavier DURAND

, Campus Director, Aix-en-Provence, Essca Management School,

Associate Professor of Finance

Christophe GIE

, Manager of Financial Controlling - EMEA, Integra

Jean-Pierre GODBILLON,

Costing Process Expert, Team leader, Solvay

Jean-Charles GRIMAUD

, Consultant, Décision Performance Conseil

Carole GUENA

, Financial Controller

Isabelle HANUS HULIN

, Director of Financial Controlling, Elior Restauration

Catherine KUSZLA,

University Professor, University Paris Ouest Nanterre La Défense

Laurent MACON,

Group CFO, COMPTE-R

Stéphane PIMIENTA,

President, LucaNet France

Jeremy ROUSSELET,

Division Controller, Parker Hannifin

Anna SSOSSE,

Independent Consultant

Acknowledgements:

We would like to thank for their contribution to this documentary work and support

the consultancy Décision Performance Conseil

(www.conseil-dpc.com)

Our thanks also go to, for their support:

Philippe AUDOUIN,

President of the DFCG

Armand ANGELI,

President of the DFCG International

Carla Did

, Senior Project Manager, SSI