{"id":30835,"date":"2026-03-13T23:29:45","date_gmt":"2026-03-13T22:29:45","guid":{"rendered":"https:\/\/www.evm-finance.com\/evm-finance\/?p=30835"},"modified":"2026-03-14T00:45:52","modified_gmt":"2026-03-13T23:45:52","slug":"cabinet-de-conseil-en-controle-de-gestion-pourquoi-les-grands-groupes-font-appel-a-des-consultants-specialises-3","status":"publish","type":"post","link":"https:\/\/www.evm-finance.com\/evm-finance\/cabinet-de-conseil-en-controle-de-gestion-pourquoi-les-grands-groupes-font-appel-a-des-consultants-specialises-3\/","title":{"rendered":"Cabinet de conseil en contr\u00f4le de gestion : pourquoi les grands groupes font appel \u00e0 des consultants sp\u00e9cialis\u00e9s"},"content":{"rendered":"\t\t
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EAC, ETC, earned value, IFRS 15 \u2014 le pilotage financier des grands programmes a\u00e9ronautiques, de d\u00e9fense et spatiaux<\/em><\/p>\n\n\n\n

Le contr\u00f4le de gestion projet : un niveau de complexit\u00e9 \u00e0 part<\/strong><\/p>\n\n\n\n

Piloter les co\u00fbts d\u2019un programme a\u00e9ronautique \u00e0 2 milliards d\u2019euros sur 10 ans n\u2019a rien \u00e0 voir avec le contr\u00f4le de gestion classique. Le contr\u00f4le de gestion projet exige des m\u00e9thodes d\u00e9di\u00e9es, une rigueur absolue et une connaissance intime du cycle de vie d\u2019un programme : d\u00e9veloppement, industrialisation, production s\u00e9rie, maintien en condition op\u00e9rationnelle.<\/p>\n\n\n\n

Le contr\u00f4leur de gestion projet construit et met \u00e0 jour les structures de d\u00e9coupage (WBS, CBS, OBS). Il produit les EAC (Estimate at Completion), les ETC (Estimate to Complete). Il calcule la marge \u00e0 terminaison. Il g\u00e8re le Risk & Opportunity Log. Il alerte sur les d\u00e9rives avant qu\u2019elles ne deviennent critiques.<\/p>\n\n\n\n

Earned value, CPI, SPI : mesurer la performance programme<\/strong><\/p>\n\n\n\n

Sur les programmes longs, la m\u00e9thode de la valeur acquise (Earned Value Management) est incontournable. Elle croise l\u2019avancement physique (EV \u2014 Earned Value) et les co\u00fbts engag\u00e9s (AC \u2014 Actual Cost) par rapport au plan (PV \u2014 Planned Value). Le CPI (Cost Performance Index) et le SPI (Schedule Performance Index) sont les indicateurs de r\u00e9f\u00e9rence pour les revues de programme.<\/p>\n\n\n\n

La reconnaissance du chiffre d\u2019affaires selon IFRS 15 ajoute une couche de complexit\u00e9. Sur un contrat long terme avec des obligations de performance multiples, la m\u00e9thode \u00e0 l\u2019avancement exige une estimation fiable du co\u00fbt total et du degr\u00e9 d\u2019ach\u00e8vement. Le contr\u00f4le de gestion projet fournit ces donn\u00e9es. Il assure la r\u00e9conciliation P&L \/ Bilan \/ Reporting projet. Il pilote le billing plan et le cash flow pr\u00e9visionnel.<\/p>\n\n\n\n

A\u00e9ronautique, d\u00e9fense, spatial : notre terrain naturel<\/strong><\/p>\n\n\n\n

Nous intervenons sur des programmes o\u00f9 l\u2019erreur n\u2019est pas permise. Moteurs de s\u00e9rie, lanceurs spatiaux, syst\u00e8mes de d\u00e9fense. Nos consultants ont construit des r\u00e9estimations de programmes sur plusieurs centaines de WBS. Ils ont pr\u00e9sent\u00e9 des revues de programme devant des comit\u00e9s de direction exigeants.<\/p>\n\n\n\n

Contr\u00f4le de gestion d\u00e9veloppement, contr\u00f4le de gestion production, contr\u00f4le de gestion MCO : nous d\u00e9ployons le profil exact dont vous avez besoin. Op\u00e9rationnel imm\u00e9diatement. Parce que nos consultants viennent de ces environnements.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Besoin d\u2019un consultant op\u00e9rationnel sous 7 jours ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Contactez-nous : mohamed.chahbani@evm-finance.com<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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EVM Finance \u2014 R\u00e9activit\u00e9, exigence et r\u00e9sultat<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

EAC, ETC, earned value, IFRS 15 \u2014 le pilotage financier des grands programmes a\u00e9ronautiques, de d\u00e9fense et spatiaux Le contr\u00f4le de gestion projet : un niveau de complexit\u00e9 \u00e0 part Piloter les co\u00fbts d\u2019un programme a\u00e9ronautique \u00e0 2 milliards d\u2019euros sur 10 ans n\u2019a rien \u00e0 voir avec le contr\u00f4le de gestion classique. Le contr\u00f4le de gestion projet exige des m\u00e9thodes d\u00e9di\u00e9es, une rigueur absolue et une connaissance intime du cycle de vie d\u2019un programme : d\u00e9veloppement, industrialisation, production s\u00e9rie, maintien en condition op\u00e9rationnelle. Le contr\u00f4leur de gestion projet construit et met \u00e0 jour les structures de d\u00e9coupage (WBS, CBS, OBS). Il produit les EAC (Estimate at Completion), les ETC (Estimate to Complete). Il calcule la marge \u00e0 terminaison. Il g\u00e8re le Risk & Opportunity Log. Il alerte sur les d\u00e9rives avant qu\u2019elles ne deviennent critiques. Earned value, CPI, SPI : mesurer la performance programme Sur les programmes longs, la m\u00e9thode de la valeur acquise (Earned Value Management) est incontournable. Elle croise l\u2019avancement physique (EV \u2014 Earned Value) et les co\u00fbts engag\u00e9s (AC \u2014 Actual Cost) par rapport au plan (PV \u2014 Planned Value). Le CPI (Cost Performance Index) et le SPI (Schedule Performance Index) sont les indicateurs de r\u00e9f\u00e9rence pour les revues de programme. La reconnaissance du chiffre d\u2019affaires selon IFRS 15 ajoute une couche de complexit\u00e9. Sur un contrat long terme avec des obligations de performance multiples, la m\u00e9thode \u00e0 l\u2019avancement exige une estimation fiable du co\u00fbt total et du degr\u00e9 d\u2019ach\u00e8vement. Le contr\u00f4le de gestion projet fournit ces donn\u00e9es. Il assure la r\u00e9conciliation P&L \/ Bilan \/ Reporting projet. Il pilote le billing plan et le cash flow pr\u00e9visionnel. A\u00e9ronautique, d\u00e9fense, spatial : notre terrain naturel Nous intervenons sur des programmes o\u00f9 l\u2019erreur n\u2019est pas permise. Moteurs de s\u00e9rie, lanceurs spatiaux, syst\u00e8mes de d\u00e9fense. Nos consultants ont construit des r\u00e9estimations de programmes sur plusieurs centaines de WBS. Ils ont pr\u00e9sent\u00e9 des revues de programme devant des comit\u00e9s de direction exigeants. Contr\u00f4le de gestion d\u00e9veloppement, contr\u00f4le de gestion production, contr\u00f4le de gestion MCO : nous d\u00e9ployons le profil exact dont vous avez besoin. Op\u00e9rationnel imm\u00e9diatement. Parce que nos consultants viennent de ces environnements. Besoin d\u2019un consultant op\u00e9rationnel sous 7 jours ? Contactez-nous : mohamed.chahbani@evm-finance.com EVM Finance \u2014 R\u00e9activit\u00e9, exigence et r\u00e9sultat<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30835","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nCabinet de conseil en contr\u00f4le de gestion : pourquoi les grands groupes font appel \u00e0 des consultants sp\u00e9cialis\u00e9s -<\/title>\n<meta name=\"description\" content=\"Contr\u00f4le de gestion projet et programme : EAC, ETC, earned value (CPI, SPI), marge \u00e0 terminaison, IFRS 15. 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