This book offers a practical, down-to-earth approach to management control, a vital function for the strategic management of companies. It outlines the fundamental principles, key techniques and analytical tools, while exploring the controller's professional environment and interactions with other departments. Enriched with numerous concrete examples, this book provides a detailed exploration of the many facets of this profession.Primarily aimed at students in economics and management courses, particularly those studying for a Bachelor's/Master's degree in Accounting, Controlling and Auditing (CCA), this book is also a valuable resource for students in tertiary BTS courses and those enrolled in the Écoles nationales de commerce et de gestion.This first edition endeavors to provide a comprehensive teaching content tailored to the varied needs of students starting out or deepening their understanding of management control.