Management control techniques and tools

The establishment of the programme budget requires a substantial performance management system. Controlling then becomes the function that gives greater meaning to the new paradigm of results-based budgeting. Thus, countries have taken the option of laying the foundations for management control to accompany the actual migration to programme budgeting. This practical guide describes the concepts of management control and performance, the role of the targeted actors in the implementation of management control and the performance management system. This system highlights management control practices through the Deming wheel known as the PDCA chain (Plan-Do-Check-Act), which traces activities throughout the year. The course of this chain highlights the various tools necessary for the deployment of management control.As far as techniques are concerned, the four areas identified are performance indicators, data collection and processing, costs and the information system. Basic knowledge is given, sometimes accompanied by illustrations.