10 performance indicators of a management control company

The importance of performance measurement in management control

A Key Performance Indicator (KPI) is a quantifiable metric, directly linked to a strategic objective, that evaluates the effectiveness of an action, process, or function within the company. It differs from a simple management indicator in that it has a decision-making dimension.

The performance measurement of a management control company is used to evaluate the effectiveness and efficiency of internal operations. It helps monitor progress toward strategic goals, identify areas of underperformance, and inform decision-making. KPIs provide quantifiable data that helps optimize resources, reduce costs, and maximize profits.

By taking a structured approach to performance measurement, companies respond faster to challenges, seize new opportunities, and maintain a competitive advantage. Continuous monitoring of KPIs via a management dashboard also promotes a culture of transparency and continuous improvement.

Reporting tools: which dashboard for which need?

The choice of reporting tool determines the quality of the management. Three solutions dominate the market in 2026:

• Power BI (Microsoft): Ideal for businesses already integrated into the Microsoft 365 ecosystem. Its strength lies in the native connection with Excel, Azure and common ERPs. The cost of entry remains affordable, which makes it a frequent choice for mid-caps.
• Tableau (Salesforce): Best suited for visual exploration of complex data. Management control teams use it to cross-reference heterogeneous sources (ERP, CRM, production data) and produce ad hoc analyses.
• Reporting modules integrated with ERPs (SAP Analytics Cloud, Oracle Analytics): relevant when the company wants unified management, without extracting data to a third-party tool. According to Deloitte, 65% of large European companies now prefer on-board reporting solutions in their ERP (Deloitte Digital Transformation Survey 2025).

The right reflex: do not choose the tool before defining the KPIs. A dashboard is only valuable if it answers a specific strategic question.

1. Sales Function

The sales function is at the heart of any company’s success. It includes the sale of products or services, customer relationship management, the implementation of the commercial strategy and the adaptation to market changes. To effectively manage this function, you need to have relevant performance indicators that allow you to track sales effectiveness, identify opportunities for improvement, and adjust strategy in real time.

Here are the key metrics to track to maximize the performance of your sales function:

• Revenue : Total sales over a period of time.
  Revenue = Quantities Sold × Unit Selling Price

  Revenue remains the most immediate performance indicator. It measures the revenue generated by the business and helps to assess growth as well as sales trends. A monthly follow-up, compared to the budget and N-1, gives a reliable reading of the commercial trajectory.

• Conversion rate : The percentage of leads that turn into customers.
  Conversion Rate = (Number of Customers / Number of Leads) × 100

  Industry benchmark: In industrial B2B, a conversion rate of 2-5% is considered standard according to the Martal Group benchmark, B2B Sales Benchmarks 2025.

• Customer satisfaction is a qualitative indicator that measures customers’ perception of the company’s products or services. A high level of satisfaction is decisive for loyalty and long-term growth. The Net Promoter Score (NPS) remains the benchmark metric.
  NPS = % Promoters (score 9-10) – % Detractors (score 0-6)
• Commercial margin : the difference between the selling price and the purchase cost of the products sold.
  Sales margin = Turnover – The cost of purchasing goods sold
  Margin Rate = (Commercial Margin / Turnover) × 100

  This indicator makes it possible to measure the profitability of the products or services sold and to check that production costs remain under control.

• Market share : the proportion of the market held by the company in relation to the competition.
  Market Share = (Company Revenue / Total Market Revenue) × 100
• Customer acquisition cost (CAC): The amount spent to acquire a new customer.
  CAC = Total Sales and Marketing Expenses / Number of New Customers Acquired

2. Financial function

The finance function is the pillar of the economic health of any company. It encompasses the management of financial resources, the analysis of economic performance, budget planning, and strategic decision-making to ensure long-term stability and growth. Effective financial management is based on the constant monitoring of performance indicators that make it possible to assess the profitability, solvency, liquidity and efficiency of investments.

Here are the main financial indicators to monitor for rigorous financial management :

• Net income : profit after deduction of all expenses.
  Net income = Total revenue – Total expenses (including income taxes)
• Return on investment (ROI): return on investment made.
  ROI = [(Gains – Cost of Investment) / Cost of Investment] × 100
• Net cash : available cash after deduction of short-term liabilities.
  Net cash = Working capital – WCR
• Working Capital Requirement : liquidity required to finance current operations.
  WCR = Inventories + Trade receivables – Supplier payables

  Sector benchmark: according to the Banque de France, the median WCR of French SMEs represents around 30 days of turnover in the manufacturing industry (Banque de France, Business Statistics 2024).

• Solvency ratio : the company’s ability to repay its long-term debts.
  Solvency ratio = Shareholders’ equity / Balance sheet total × 100
• Debt ratio : ratio between the company’s debts and its equity. A high debt ratio can signal financial risk, while a low rate indicates a strong financial position.
  Debt-to-equity ratio = (Total debts / Equity) × 100
• Mean Time to Collect (DSO): The average time it takes for the company to collect payments owed by its customers. A short deadline is a sign of good cash management.
  DSO = (Trade receivables / Turnover including VAT) × Number of days in the period

3. Production function

The production function is at the heart of value creation in a manufacturing company. It brings together all activities related to the transformation of raw materials into finished products, ensuring their quality, cost and delivery on time. To ensure efficient and cost-effective production, specific performance indicators must be tracked to assess the efficiency of manufacturing processes, identify bottlenecks, and optimize resource utilization.

Here are the key indicators of the production function to monitor:

• Overall Equipment Effectiveness (OEE): Efficiency of production equipment.
  OEE = Availability Rate × Performance Rate × Quality Rate

  Industry benchmark: an OEE above 85% is considered “world class” in the manufacturing industry, according to the standards of the Japan Institute of Plant Maintenance.

• Cost of production per unit : The total cost to produce a unit of product.
  Unit Cost = (Raw Materials + Direct Labor + Production Overhead) / Number of Units Produced
• Non-compliance rate : proportion of products that do not meet quality standards.
  Non-compliance rate = (Number of non-compliant products / Total production) × 100
• Used Production Capacity : Percentage of total production capacity actually used.
  Utilization Rate = (Actual Production / Theoretical Maximum Capacity) × 100
• Inventory turnover rate : How often inventory is replenished over a period of time.
  Inventory Turnover = Cost of Goods Sold / Average Inventory

4. Human Resources (HR) Function

The Human Resources function is a strategic lever for any company. It is not limited to the administrative management of personnel: it encompasses talent management, skills development, employee motivation and the creation of a work environment conducive to productivity. To effectively manage this function, specific performance indicators must be monitored that make it possible to evaluate employee satisfaction, the quality of recruitment and the retention of staff.

Here are the key HR function metrics to watch:

• Employee turnover rate : The percentage of employees who leave the company over a period of time.
  Turnover rate = (Number of departures / Average number of employees) × 100

  Employee retention rate measures the percentage of employees who remain with the company over a period of time. A high rate indicates good human resources management and employee satisfaction. Conversely, a high turnover rate should be considered a strategic HR issue for your company.

• Absenteeism rate : proportion of days of absence in relation to the total number of days worked.
  Absenteeism rate = (Number of days of absence / Number of theoretical days worked) × 100

  Sector benchmark: according to the Malakoff Humanis 2025 Absenteeism Barometer, the average absenteeism rate in France is around 5 to 6% in the private sector.

• Cost per recruitment : The amount spent to recruit a new employee.
  Cost per recruitment = Total recruitment expenditure / Number of recruitments made
• Productivity per employee : The amount of work produced per employee. This indicator measures the amount of work produced per employee over a given period. It helps to assess the efficiency and performance of staff, and to identify areas for improvement.
  Productivity per employee = turnover (or value added) / Average headcount
• Employee satisfaction rate : An indicator of employee well-being and motivation, usually measured via internal surveys (eNPS, social barometer).

5. Marketing Function

The marketing function is instrumental in attracting and retaining customers while strengthening the company’s position in the market. It covers a wide range of activities, from advertising and customer relationship management to brand promotion and market data analysis. To manage these activities effectively, it is necessary to monitor specific performance indicators that make it possible to evaluate the impact of campaigns, measure customer engagement and monitor the evolution of awareness.

Here are the key marketing function metrics to monitor:

• Marketing Return on Investment (ROMI): Return on marketing investments.
  ROMI = [(Revenue Attributable to Marketing – Marketing Cost) / Marketing Cost] × 100
• Customer retention rate : The percentage of customers who make repeat purchases.
  Retention Rate = [(End of Period Customers – New Customers) / Beginning of Period Customers] × 100
• Cost per lead (CPL): The cost to generate a qualified lead.
  CPL = Marketing Budget / Number of Leads Generated
• Brand awareness : The level of brand recognition by the target audience. Measured via spontaneous and assisted awareness studies.
• Engagement rate : The level of customer interaction with marketing campaigns.
  Engagement Rate = (Total Interactions / Number of People Exposed) × 100

6. Logistics function

The logistics function plays a decisive role in the smooth running of a company. It encompasses the management of the procurement, storage and distribution of products, while ensuring that these operations are carried out in an efficient and cost-effective manner. Well-managed logistics can reduce costs, improve customer service, and boost the company’s competitiveness.

Here are the key logistics metrics to watch:

• Service Level : Percentage of orders delivered on time.
  Service Rate = (Orders Delivered on Time / Total Orders) × 100
• Transportation Cost Per Unit : The total cost of transportation divided by the number of units transported.
  Unit Freight Cost = Total Freight Cost / Number of Units Shipped
• Delivery time : average time between order and delivery.
  Average lead time = Sum of delivery times / Number of orders delivered
• Product Return Rate : The percentage of products returned by customers.
  Return Rate = (Number of Products Returned / Number of Products Delivered) × 100
• Warehouse utilization : percentage of total storage capacity used.
  Warehouse utilization rate = (Stored volume / Total storage capacity) × 100
• Inventory turnover rate : Measures how often inventory is renewed over a period of time. A high rate indicates good inventory management and optimization of warehousing costs.
  Inventory Turnover = Cost of Goods Sold / Average Inventory

Summary table of KPIs by function

This table summarizes the KPIs by function, with the associated formula and recommended monitoring frequency:

Price

rate

margin

cost

income

Expenses

cost

rate

HR

HR

Level

Turnover

Stock

Why use Wayden?

Calling on Wayden for your transition management and management control means choosing a trusted partner with proven expertise. We offer you tailor-made solutions adapted to the specificities of your company and your sector of activity. Our experts intervene quickly to analyze your needs, identify key performance indicators and implement effective corrective actions.

With our proactive approach, we help you improve profitability, optimize costs and ensure sustainable growth. With Wayden, you can benefit from precise management and strategic support to achieve your organizational and financial goals.

Feedback: industrial management control

Wayden recently supported an industrial group in the complete overhaul of its management control system. The interim manager deployed restructured the KPI system, set up management dashboards adapted to the different functions (production, finance, logistics) and trained the internal teams in the use of reporting tools. This mission significantly improved the financial visibility and decision-making responsiveness of the management committee. Find the details of this intervention on the dedicated page: Industrial management control — Wayden mission.

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