"Is it necessary to convince you about the interest to set goals? Is it comfortable to live in constant uncertainty when no financial intermediary situation is established before the end of the year ? How do you discuss with your shareholders and stakeholders without it ? How do you justify not having seen a hurting situation coming ? Not having taken any corrective action in the case of difficulties such as you are in a state of insolvency".

Observations usually made:

As for the budget,

> Budget built on a table corner and does not allow an easy comparison with the achievements.

> Lack of control of the budget process, of its scheduling in order to ensure a painless data collection on time.

> Lack of serious consideration by data providers with a consequent delay in forwarding information, after insistent reminders and friction, not at the right format , no explanation (reasoning) provided for judging the relevance of data transmitted. Worse about interco transactions where it would normally be the easiest to deal with.

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