To effectively manage a company, one must have a strong vision of its direction and prepare its management teams to predict unforeseen events; all while adapting evolving solutions. Management control is a set of tools, which are: - Budget - Cost, margin and profitability calculations - Gap analysis - Dashboards - Reporting Management control is not internal audit or financial control or accounting. Those ones are others company services. Management control was developed by large American companies such as Du Pont de Nemours (which hired Frederick Taylor in 1896, the father of the scientific management) and General Motors. They were facing difficulties to manage their factories and subsidiaries, that’s why they used budget. The budget was firstly developed by the British parliament in order to control local authorities. These companies developed management control because they were producing and selling all over the world, manufacturing different products and facing increasing competition. Management control is related to enterprise organization theories. At the origin, in companies there were no established processes, information and good practices were not shared, everything was based on individual knowledge and moreover, on direct supervisor knowledge. But when Henry Ford set his production chain in order to produce his unique car model the Ford T, industry organization change definitely, it became a scientific organization, process were settled. Each step is recorded to know the exact time to achieve the step and then control teams’ productivity. This production organization was the key during the Second World War and then, was used everywhere in the world. But those last decades companies’ environment change, technology evolve very quickly, for traditional industries western markets are not growing anymore, companies need to change their strategies, relocate production to be close to new markets and be competitive. The man