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The establishment of the programme budget requires a substantial performance management system. Controlling then becomes the function that gives greater meaning to the new paradigm of results-based budgeting. This practical guide describes the concepts of management and performance control, the role of the targeted actors in the implementation of management control and the performance management system. This guide describes the concepts of management control and performance, the role of the targeted actors in the implementation of management control and the performance management system. This system shows the practices of management control through the Deming wheel known as the PDCA chain (Plan-Do-Check-Act) which traces the activities throughout the year. The course of this chain highlights the various tools necessary for the deployment of management control.As far as techniques are concerned, the four areas identified are performance indicators, data collection and processing, costs and the information system. Basic knowledge is given, sometimes accompanied by illustrations.