{"id":1697,"date":"2019-12-09T14:50:16","date_gmt":"2019-12-09T14:50:54","guid":{"rendered":"https:\/\/www.argonandco.com\/?page_id=1697"},"modified":"2024-12-16T10:19:44","modified_gmt":"2024-12-16T10:19:44","slug":"cadre-de-gestion","status":"publish","type":"page","link":"https:\/\/www.argonandco.com\/fr\/expertises\/finance\/cadre-de-gestion\/","title":{"rendered":"Cadre de gestion"},"content":{"rendered":"<h2><b>Contexte et d\u00e9fis<\/b><\/h2>\n<p><span class=\"intro\"><span style=\"font-weight: 400;\">Le pilotage de la performance d\u2019une entreprise d\u00e9bute par la formalisation d\u2019un cadre de gestion. Un cadre de gestion qui d\u00e9finit le niveau de maille pertinent pour suivre la performance op\u00e9rationnelle et financi\u00e8re. Ce peut \u00eatre par exemple la marge sur co\u00fbt variable par point de vente ou l\u2019EBIT (<\/span><i><span style=\"font-weight: 400;\">Earnings before interest and taxes<\/span><\/i><span style=\"font-weight: 400;\">) par ligne produit.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u2019il soit formalis\u00e9 ou non, ce cadre de gestion m\u00e9rite d\u2019\u00eatre r\u00e9guli\u00e8rement revu dans son ensemble pour trois raisons\u00a0:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">le p\u00e9rim\u00e8tre des entreprises \u00e9volue avec le temps, dans le cadre d\u2019op\u00e9rations de croissance ou de cession ;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les business models changent en raison des nouvelles offres de services et des nouvelles opportunit\u00e9s de g\u00e9n\u00e9rer du chiffre d\u2019affaire et du r\u00e9sultat\u00a0;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les structures organisationnelles se transforment et gagnent en complexit\u00e9 (organisations matricielles, cr\u00e9ation de nouveaux comptes de r\u00e9sultat ou d\u2019entit\u00e9<\/span><span style=\"font-weight: 400;\">).\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Le directeur g\u00e9neral et le Chief Financial Officer (CFO) doivent adapter le cadre de gestion et l\u2019aligner avec la nouvelle vision du pilotage de la performance d\u2019entreprise. En fonction de son niveau de rupture, l\u2019\u00e9volution du cadre de gestion peut bouleverser la gouvernance, ce qui n\u00e9cessite une d\u00e9marche adapt\u00e9e de conduite du changement.<\/span><\/p>\n<h2><b>Notre approche<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Argon &amp; Co apporte un cadre m\u00e9thodologique pour accompagner le directeur g\u00e9n\u00e9ral et le CFO dans la d\u00e9finition du cadre de gestion de l\u2019entreprise.<\/span><\/p>\n<p><b>L&rsquo; identification et l&rsquo;approfondissement des questions-cl\u00e9s, par exemple :<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comment adapter le cadre de gestion aux \u00e9volutions du business model de l\u2019entreprise\u00a0?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Quel type de gouvernance financi\u00e8re faut-il mettre en place pour piloter une organisation internationale matricielle\u00a0?<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comment inciter financi\u00e8rement les organisations existantes \u00e0 mieux collaborer ? \u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Comment d\u00e9finir les objectifs op\u00e9rationnels de cash-flow ? Peut-on d\u00e9finir des r\u00e8gles homog\u00e8nes de d\u00e9clinaison du DSO (<\/span><i><span style=\"font-weight: 400;\">days sales outstanding<\/span><\/i><span style=\"font-weight: 400;\">) et des formules associ\u00e9es\u00a0?<\/span><\/li>\n<\/ul>\n<p><b>La formalisation d\u2019un cadre de gestion et sa mise en application<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">D\u00e9finition de toutes les dimensions du cadre de gestion et de ses indicateurs de pilotage.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sp\u00e9cification et mise en place des outils de mesure de la performance.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Accompagnement \u00e0 la mise en \u0153uvre.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Une d\u00e9marche adapt\u00e9e de conduite du changement<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mobilisation forte de la direction g\u00e9n\u00e9rale.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vision partag\u00e9e, au niveau du comit\u00e9 de direction, des business models et du cadre g\u00e9n\u00e9ral de gestion de l\u2019entreprise.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Implication des lignes manag\u00e9riales pour que la d\u00e9clinaison du cadre r\u00e9ponde aux besoins de performance op\u00e9rationnelle.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Contexte et d\u00e9fis Le pilotage de la performance d\u2019une entreprise d\u00e9bute par la formalisation d\u2019un cadre de gestion. Un cadre de gestion qui d\u00e9finit le niveau de maille pertinent pour suivre la performance op\u00e9rationnelle et financi\u00e8re. Ce peut \u00eatre par exemple la marge sur co\u00fbt variable par point de vente ou l\u2019EBIT (Earnings before interest [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1691,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1697","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cadre de gestion &amp; Performance op\u00e9rationnelle | Argon &amp; Co<\/title>\n<meta name=\"description\" content=\"Argon &amp; Co aide le CFO et le CEO \u00e0 d\u00e9finir leur cadre de gestion afin de suivre la performance op\u00e9rationnelle et financi\u00e8re de l&#039;entreprise.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.argonandco.com\/fr\/expertises\/finance\/cadre-de-gestion\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cadre de gestion &amp; 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