Mise en place d'un système de consolidation.

Abstract

This works provides a summary of the implementation process of a consolidation system in a relatively small company. Additionally, basic information regarding this company (C.E.+.T. SA), as well as the theoretical foundation of a consolidation process are explained. The analysis is separated in two stages: first, the problems directly linked to the consolidation theory (typically, exchange rate, or stock position) are explained and solved (both in a theoretical “best possible solution” as well as a practical and cost effective way). The second part deals with the practical problems, typically related to the exchange of information between the entities, as well as the skill level in the subsidiaries. The global solution is also examined, and its shortcomings are detailed. Typically, these are a result of lack of specification for the project. Additionally, the whole implementation process is examined, showing where it could have been improved. Finally, the possible KPI’s resulting from the consolidated accounts are examined, and some advice is given regarding the sales and purchasing department, which are the most affected by these consolidated accounts. The conclusion briefly summarises the most important part of this document, and explain the benefits of this work for all parties involved (in this case, the writer, and the company for which the work was done).