"Transverse Position in the organization whose objective and interest are to provide management and operational people with commented synthesis of quickly computed data, properly supported, having a meaning in order to enable performance measurement".


Observations usually made:

> Tendency to make complex what should be simple.

> Tendency to create complex spreadsheets in marge of the IT system, that few people understand and which put risk of tasks non-achievement in case of absence (for any reason).

> Confusion between the role of internal provider, contact, advisor and the management role of operational people.

> "Competition" between internal control and ISO 9001 and cost control, each wanting to be the reference in terms of best practices.

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