Health and Science Management control

Management control

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Management control

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.

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extrait du livre : DCG 11 Contrôle de gestion

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