Contribution of continuous improvement to the management controller seen as a business partner
Henriot, Julien
Contribution of continuous improvement to the management controller seen as a business partner - 2021.
35
Over the past twenty years, it has been possible to observe an evolution in the responsibilities of management controllers, who, in addition to their historical role as financial information technicians, are directing their action more toward decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller.
Contribution of continuous improvement to the management controller seen as a business partner - 2021.
35
Over the past twenty years, it has been possible to observe an evolution in the responsibilities of management controllers, who, in addition to their historical role as financial information technicians, are directing their action more toward decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller.
Réseaux sociaux