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Management control is at the heart of our organizations. It is involved in all the company's activities and consequently has a strong impact on its competitiveness and profitability. This book is intended for students in their final year of high school and for practitioners. It focuses on the problems of management control, the procedures and techniques of budgeting (commercial budget, production budget, supply budget, summary budget), which have been recognized for several decades as one of the essential conditions for effective management in organizations in both the public and private sectors. Finally, an in-depth study on budgetary control tools (variance analysis) and monitoring through dashboards.
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