The control must therefore result, if necessary, in a feedback to rectify the decisions and actions taken.
For a company, control is first understood and analyzed as compliance with a standard; it is a regularity check.
He then participates in the “management process”: Information➝Decision➝Action➝Control
It should be noted that in France, companies and players are developing a strong culture for this regularity check associated with a sanction or a reward. The historical reasons go back to Charlemagne, entrusting the missi dominici to control the accounts in the provinces.
Within an organization, control develops dynamically; that is why we should rather talk about the control process.
• The control process includes all the stages that prepare, coordinate, verify the decisions and actions of an organization.
The process therefore generally comprises three phases:
Decision ➝ Action ➝ Result
Before During After These three stages are identified by specific questions and tasks (1):
finalization: what objectives? what resources? how to best use these resources? how to evaluate the results?
steering: during the action, what corrections to put in place if necessary to reorient the course according to the chosen purposes?
evaluation: what measure of results? what efficiency? what efficiency?
The control process affects all decisions and actions of a business.
It is therefore possible to apply these three stages to the three decision levels highlighted by I. Ansoff: strategic decision, tactical decision, operational decision. A separate control process is obtained for each decision level; this definition makes it possible to delimit the field of management control as we will see below.
With a clear more than realistic time division of management, it is possible to define several correlated controls at each level of management.
• Strategic management orients the company’s long-term activities: at this level, strategic control must help strategic decision-making through strategic planning, the integration of future data based on an internal and external diagnosis. .
• Daily or day-to-day management follows short-term (one year) and very short-term (less than a year) actions: it is then an execution control or operational control which must make it possible to regulate the repetitive (productive) processes. or administrative) by verifying that the operating rules are respected.
extrait du livre : DCG 11 Contrôle de gestion