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Table of contents
I NTERNATIONAL O BSERVATORY OF M ANAGEMENT C ONTROL 4 Presentation of the International Observatory of Management Control 4 PROFILE OF COMPANIES AND RESPONDENTS 7 Domination of Anglosphere corporations 8 More women and less experienced controllers composed the sample 10 Two views of the management controller function: economic orientation vs. financial control 11 ACTIVITIES 13 PlaŶŶiŶg aŶd ďudget ƌepoƌtiŶg ƌeŵaiŶ the ĐoŶtƌolleƌs’ ŵaiŶ a ctivities 13 Working closer with operational staff when companies experience growth and more forecasting and reforecasting in listed companies 15 Management controllers are always highly involved 15 Management controllers are the cornerstone of support functions 16 PROCESSES 18 Significant reduction in the production time of reporting 19 Faster forecasting, with stable use of rolling forecast 19 Desire to reduce the budget cycle time: is this wishful thinking? 20 Reporting content is stable 21 METHODS 23 Overall stabilization or even slight decline in the use of certain methods 23 Benchmarking remains the most utilized method worldwide 25 17% of respondents do not use any of the reviewed methods 26 The balanced scorecard method is used mainly in large companies (revenue above 1 billion Euros) 26 IT TOOLS 28 The spreadsheet remains the favorite tool 29 Different behaviors between Continental Europe and the Anglosphere 30 Improvement of automated reporting is needed 31 The choice of the information system is a prerogative of the Group 32 Big Data is in the news but not yet in the agenda 33 TRANSVERSE ANALYSIS 35 Method 35 Findings 35IAFEI Quarterly | Special Issue | 5
Read more > Read more > Read more > Read more > Most companies recorded growth but smaller businesses remain somewhat fragile in economic terms 8 M ore > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > M ore > M ore > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Read more > Different evolution of the use of the zero-based budgeting (ZBB) method across the companies surveyed 26