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This book presents the stakes, objectives and approach to implementing the Operational and Financial Control System of a company. It explains how this system can improve the profitability of activities through the optimization of processes and costs.You will discover examples and cases that can inspire you in your project to implement an Operational and Financial Control System. A part of the book is also devoted to the theme of investment and the profitability of a company's investment projects.We invite you to share the ideas in this book with your company in order to help all employees contribute to the profitability of your activities.