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Master thesis

Comment piloter la performance financière et opérationnelle au sein d’une brasserie ?

Abstract : Leading the national beer market, Brasseries Kronenbourg are now facing a significant change in the consumer trends. Indeed, these past years, consumers have turned into the “drink less but better” which has sink the beer market in a structural crisis resulting in a 25% drop of the volume sales in 25 years. Meanwhile, the decline of the sales pushed the main brewers to merge and acquire smaller brewers with the aim of conquering new markets and thereby increase their profit. Now owned by the Carlsberg Group, Brasseries Kronenbourg must constantly improve their financial and operational performance in order to ensure their sustainability. The role of the supply chain controlling is exactly to pilot this performance through the budgeting set-up, the quarterly estimate and the monthly closing work which allows the Group to follow the results of the factory. The financial and operational performance depends on the implementation of numerous steering tools such as KPI’s (Key Performance Indicators). Indeed, the group fixes the objectives of each of its entities which then have to report their performance through these indicators. During my 20 weeks of internship, I trained within the supply chain controlling department of the production factory in Obernai. The department is composed of 5 people who are in charge of the industrial part of Brasseries Kronenbourg (brewing and packaging as well as the support functions). During my internship, I was in charge of the closing work and I had the opportunity to work on the estimate 2 and a part of the 2013 budget.
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Master thesis
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Submitted on : Tuesday, December 18, 2018 - 4:56:46 PM
Last modification on : Saturday, April 30, 2022 - 4:03:08 PM

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  • HAL Id : hal-01959431, version 1



Ludovic Munch. Comment piloter la performance financière et opérationnelle au sein d’une brasserie ?. Gestion et management. 2012. ⟨hal-01959431⟩



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