Performance & Controlling Management
COST HOUSE and CRISTAL DÉCISIONS expertise, now integrated into MASAÏ
Our engagements combine consulting expertise and dedicated tools, supported by VALOPTIA, a software solution from the group.
−40% reporting time, +25% accuracy: management that transforms
We help you implement controlling processes and tools for effective performance management: budget, rolling forecast, actionable KPIs, automated dashboards, and category management. Our clients reduce the time to produce their reports by an average of 40% and improve forecast accuracy by 25%.
- Do your management tools give you the means to make decisions quickly and effectively?
Business Cases & Témoignages Clients
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Business Case
Redesign of the controlling framework for a B2B services group (revenue €1.2bn)
40% reduction in the time to produce monthly reports
“Real-time performance management by business unit, adopted by 15 directors”
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Business Case
Implementation of a rolling forecast for a pharmaceutical group (Top 20 worldwide)
25% improvement in 3-month forecast accuracy
“Enhanced ability to anticipate investment and launch decisions”
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Business Case
Deployment of a management cockpit for a multi-site industrial mid-sized company (8 factories)
Monthly closing reduced from 15 to 5 business days
“A common performance language between headquarters and subsidiaries, with structured management rituals”
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Business Case
Carbon model by service for a telecom operator (15 million customers)
Measurement of the GHG footprint of 100% of marketed services within 4 months
“Differentiating ESG reporting for investors and CSRD-compliant”
Understand your objectives and priorities
- Budgets take too long to produce: the budgeting process takes several weeks or months, with many back-and-forths in Excel.
- Lack of connection with strategy: budgets are built from an accounting perspective rather than based on operational performance levers.
- Low responsiveness during the year: companies manage based on the initial budget without a real forecasting or landing logic.
- Limited visibility on economic drivers: dashboards track figures but rarely the economic causes of variances.
- Low ownership by operational teams: the budget remains a finance tool rather than a management tool for managers.
Deploy our approach
- Clarify performance levers: identify economic drivers (volumes, prices, productivity, structural costs, investments) to move from an accounting budget to an economic budget.
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Structure an efficient budgeting process: strategic framing, macro assumptions, entity-level construction, collection and consolidation, trade-offs, validation, execution — for a faster, more reliable and more collaborative cycle.
- Implement dynamic management: quarterly or monthly forecasts, rolling forecasts, Activity Based Budgeting scenarios and simulations, variance analysis — to steer the economic trajectory, not just the initial budget.
- Leverage the budgeting process to anchor competitiveness actions: a ZBB (Zero-Based Budgeting) approach that turns the budget into a cost optimization tool.
- Support the industrialization of the system: tactical solutions based on office tools, BI and AI, deployment of our simulation and analytical budgeting tool, framing and implementation of EPM solutions.
- Increase the maturity of management control teams and operational teams.
Deliver concrete and sustainable results
- A structured budgeting process: budget calendar, roles and responsibilities, budget construction methodology.
- A robust budget model: spreadsheet templates or EPM tool, economic drivers, automated consolidations.
- A forecasting and simulation framework: monthly or quarterly forecasts, landing models, Activity Based Budgeting models, scenarios.
- Management dashboards: budget vs actual tracking, variance analysis, performance KPIs.
- Better ownership of management processes by operational teams.
Business Cases & Témoignages Clients
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Business Case
Improving the budgeting process in an industrial group
Budget cycle reduced from 12 to 6 weeks, implementation of a quarterly forecast, and improved forecast reliability.
“A budgeting process twice as fast and truly actionable in-year management.”
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Business Case
Implementation of economic management in a bank
Identification of cost drivers by expense category, new performance dashboards integrating financial and operational data, improved visibility on overhead costs.
“Economic management shared between finance and business teams, anchored in operational drivers.”
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Business Case
Structuring budget management in an agri-industrial company
A budget model based on operational drivers, improved margin forecasting, and enhanced decision-making.
“A projected margin trajectory and better-informed operational decisions.”
Understanding your objectives and priorities
- Too many indicators: dashboards sometimes contain dozens of indicators, without hierarchy or priority — managers get lost in the information.
- Indicators disconnected from strategy: KPIs track activity, but not necessarily the key drivers of economic performance. They become reporting tools rather than management tools.
- Overly complex dashboards: technically advanced but hard for operational teams to understand, who spend more time reading data than making decisions.
- Lack of responsiveness: indicators often arrive too late in the decision-making cycle. Organizations manage the past rather than the trajectory.
- Low team ownership: KPIs are sometimes defined only by finance or management, and operational teams do not feel truly responsible for the indicators.
Deploy our approach
- Align strategy with management: start from strategic objectives to identify operational goals and key results, and build KPIs around them.
- Define a consistent indicator architecture across multiple levels (executive management, business units, operational managers), with a dashboard tailored to each role.
- Design clear and useful dashboards that allow quick understanding of the situation, identification of gaps, and decision support.
- Support the structuring of data collection and the reliability of reference data and datasets.
- Establish a true management routine to turn data into decisions and concrete actions.
Generate concrete and sustainable results
- A clear mapping of KPIs.
- A dashboard architecture by management level.
- Clear and actionable dashboards.
- A plan for industrializing dashboards and data.
- A performance management culture where indicators become a tool for dialogue between finance and operations.
Business Cases & Témoignages Clients
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Business Case
Implementation of dashboards in a bank
Reduction in the number of KPIs from 80 to 25, creation of executive dashboards, and improved performance readability.
“Clear executive management focused on truly decision-making KPIs.”
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Business Case
Operational management in an industrial group
Implementation of production KPIs, productivity monitoring, and improved cost management control.
“Stronger dialogue between finance and operations around shared indicators.”
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Business Case
Structuring KPIs in a service company
Definition of a clear KPI architecture, implementation of dashboards by team, and improved margin management.
“Greater team accountability for performance and margins.”
Understand your objectives and priorities
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You manage your energy purchases blindly: no real-time visibility on spending, consumption, overruns…
Your teams spend dozens of hours each month manually reconciling supplier invoices with actual consumption. - Your teams spend dozens of hours each month manually reconciling supplier invoices with actual consumption.
- You have no alert system when market prices (Base, Peak, Off-Peak: France or Europe) reach your target purchase thresholds.
- Detection of a billing error or an exceeded subscribed capacity comes too late and directly results in additional costs.
- Your multi-site scope (electricity, gas, district heating network, propane) is not managed anywhere in a centralized and consistent way.
- Your supplier contracts (EDF, Engie, TotalEnergies…) and your distribution data (ENEDIS, GRDF, Régie) are scattered across multiple portals, with no consolidated view.
Generate concrete and sustainable results
- A web platform dedicated to your scope: secure 24/7 access, visualization of all your PDL/PCE/GI/PRM and energies, centralized hub to Enedis, GRDF, GRTgaz, history by site, energy, and time-of-use/seasonal breakdown.
- Customized and comprehensive reports: ranking of the most energy-consuming sites, top anomalies of the month, compliance score, optimization tracking, spending forecasts — dashboards tailor-made by our experts.
- Real-time consumption monitoring: automatic detection of daily exceedances of subscribed power and identification of abnormal consumption (weekend, night, closure).
- Automatic market alerts across all European markets: Base/Peak/Off-Peak Cal, Q+1, M+1 (EPEX, TTF, EEX, NBP, PEGAS, Nordpool…) with high/low thresholds, real-time email notifications and integrated order book.
- Monthly billing control and error detection: theoretical reconstruction of invoices, automatic comparison of theoretical vs actual, detection of errors (TURPE, power overrun, taxation — electricity excise, TICGN, estimated indexes), identification of FNP to be accrued, tracking of the annual budget by entity.
- Custom services: monitoring of a C5 perimeter after a storm, tracking ENEDIS outages for a telecom operator, country-specific market notes, API connectors to open-data sources (weather, renewable generation…).
Deploy our approach
- 24/7 access to your consolidated energy dashboards (all sites, all energies) with drill-down to the PDL.
- Automatic alerts on your target markets: never miss a favorable buying window again.
- Monthly billing control with quantified theoretical/actual gaps and FNP to be accrued.
- Detection of consumption anomalies before the bill arrives.
- Unified access to all your supplier and distributor portals, without juggling between multiple platforms.
- Services tailored to your specific needs.
Business Cases & Témoignages Clients
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Business Case
Monthly multi-energy monitoring for a national group of nursing homes (300 facilities, energy budget ~€24m/year, scope: electricity, natural gas, district heating and propane) — deployment of a billing monitoring and verification offering, monthly theoretical reconstruction of invoices by our experts and automatic comparison with the actual invoice.
Centralized collection of supplier invoices upstream of sites, simplified comparison of monthly budgets vs. actual spending, easier detection of billing errors, and specific monthly deliverables for accruals.
“A centralized and reliable view of the fleet, billing errors detected at the right time, and secure accounting provisions.”
Understand your objectives and priorities
- A fragmented view of fleet costs: expenses spread across lessors, insurers, energy suppliers, maintenance, and automotive taxation, without a consolidated view of the real cost.
- Underutilized historical analysis: lessor data, fuel cards, telematics, and insurance are rarely consolidated to understand cost and usage trends.
- A lack of medium-term financial projection: between automotive taxation, the energy transition, and changing usage, the fleet requires a multi-year budget projection.
- Mobility decisions made without economic simulation: car policy, electrification, or changes in mileage significantly impact TCO without a structured budget model to guide them.
Deploy our approach
- 1. Historical analysis of costs and usage: consolidation of lessor invoices, financing contracts, telematics data, fuel/energy consumption, driver HR data, car policy, automotive taxation (TVS, penalties, depreciation), insurance and claims — to reconstruct an accurate view of TCO by vehicle, group, and entity.
- 2. Building the fleet budget and forecast: a forward-looking budget model over 3 to 4 years (renewal cycles) incorporating leases/financing, fuel or energy, servicing and maintenance, taxation, insurance, and operating costs — with a dynamic forecast to anticipate changes.
- 3. Modeling of strategic scenarios: simulation of the economic impact of transitioning from combustion → hybrid/electric, changes in car policy, variations in contractual mileage, automotive taxation, and transformation of the fleet management model.
Deliver concrete and sustainable results
- A clear and consolidated view of your fleet’s TCO, by vehicle, by group, and by entity.
- A reliable and forward-looking fleet budget, built on a robust financial model incorporating tax, energy, and regulatory changes.
- Decision support for finance and procurement departments through modeled scenarios to guide your mobility decisions.
- Sustainable optimization of mobility costs: 8 to 10% average savings on total fleet costs, with better budget control and enhanced environmental performance.
Business Cases & Témoignages Clients
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Business Case
Implement a single policy while generating savings
370 renewals completed, 12% savings on the fleet budget, and €190k in cash immediately recovered thanks to contract adjustments — with a premium model accessible from the first HR category.
“A unified Group policy, harmonized communications between entities, and a premium catalog that is economically controlled, approved in CSE.”
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Business Case
Revamp the catalog and implement an engaging greening policy
Share of electric vehicles in the catalog increased to 55%, share of the fleet in electric post-order rising from 10% to 20%, 18% reduction in the catalog’s average CO₂, TAI compliance achieved in the first year, and 80% of orders fully electric.
“A new turnkey Car Policy, presented at an extraordinary CSE, with a structured home charging policy and a greening initiative embraced by employees.”