3. Dashboards (TDB)
The other emblematic instrument of management control is the dashboard (TDB), a steering tool par excellence.
3.1 Constituents
The term "dashboard" is used metaphorically. We know that, to pilot a vehicle, a car, an airplane, etc., you need a dashboard that provides the pilot with information on the vehicle's operating status, thanks to dials, indicator lights, etc. The dashboard can also be used to display the vehicle's fuel consumption.
On a low-end car, the TDB can be very simple and limited to a few items: the fuel gauge, the oil dipstick, the left-right indicators and the speedometer. This is essential to avoid running out of fuel and having your license revoked. On more sophisticated...
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Dashboards (TDB)
Profit centers and internal billing
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