Books

Contrôle de gestion et pilotage de la performance

O. Saulpic, G. Naulleau, P. Bescos, F. Giraud, M.-H. DELMOND

Montchrestien - Gualino éditeur

2002



"Management control is a process that enables an organisation ta clarify its performance objectives and guide their achievement white ensuring that the actions undertaken by ifs various units are coherent. "With that definition, this book places the control process at the heart of the manager's role within the organisation. It offers a refreshing vision of management control by organising its discourse around the fundamental challenges involved in the control process. Understanding these challenges will enable managers to enrich the way they create the tools that support the process.Chapter 1 offers a synthesis of management control's scope and functions. It provides the reader with an overview of the themes developed in later sections:- Part 1 is devoted to the challenge of measuring performance, which forms the basisof management control systems and comprises several different facets. A distinction is made between measurement systems elaborated at the corporate level and those devised at more detailed levels (business units) which comprise various perspectives. The section clarifies the principles on which each different measurement system is elaborated.- Part 2 develops the control cycle and its two main components - planning and ex post results analysis - and highlights each stage's goals and principles. These provide a framework that allows us to take a more nuanced look at the debate surrounding relevance of budgets.- Part 3 takes a look at some important complementary questions, detailing the different types of Performance Programmes that companies have been developing alongside their management control systems. It also stresses the importance of information systems and the tremendous developments they have experienced recently.This book is aimed at managers - the principal players in the control process -, the controllers who animate the process, and students pursuing advanced management studies. It contains examples, quiz sections with answers and explanations, and a synthesis of the key messages of each chapter. This format enables readers to approach the richness of the control process in a progressive, concrete and structured manner.

Coûts et Management

V. MALLERET, C. MENDOZA

Dunod, Paris

2018



Création d'entreprise : Comment trouver le meilleur financement

R. PAPIN

Dunod, Paris

2018



(Ré)inventez votre business model

L. LEHMANN ORTEGA, H. MUSIKAS, J-M. SCHOETTL

Dunod, Paris

2017



Comptabilité et Analyse Financière

Comptabilité et Analyse Financière

H. STOLOWY, G. LANGLOIS, Y. DING

De Boeck Supérieur

2017



Création d'entreprise : De l'idée au business plan

R. PAPIN

Dunod, Paris

2017




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