Managerial accounting: Decathlon

Résumé du document

Since 1976, Decathlon has been the largest trade name in the distribution of sport articles in France and today is one of largest in Europe. Decathlon also kept in-house control of its logistic and data-processing activities. Michel Leclercq started this company in the year 1976. In 1986, "Decathlon production" was born with the purpose of ensuring the design and the manufacture of Decathlon designed articles. The same year, Decathlon opened its first store outside the French territory, in Dortmund, Germany. Since 1988, the production has become international with the opening of the first office of production in Asia. In 2004, Tribord, the mark of the water sports, and its teams settled in Hendaye, at the edge of the Atlantic Ocean, to design their products and to be even closer to the users

Extraits

[...] The Univers Manager chooses the products and the quantity of products that he is going to sell. He takes into account the competitors' prices, by doing price sheet every 3 months, in order to choose the prices of his products. Objectives The most important objectives of a Univers Manager are: - the increase of the turnover - the increase of the margin rate - the advance of the number of customers His other objectives are: - the drop of the depression rate - having competitive prices - the objectives concerning the training and career perspectives of his sellers These objectives are all fixed each year during May by the Local Board of Directors (Décathlon Sud Ouest) and with the agreement of the local direction and the Univers Managers. [...]

[...] Presentation of a Univers Manager's missions Vocational training of the Univers Manager After obtaining his BAC ES (A-level equivalent with economics specialization), Mister MICHEL, the manager of the “Cycle Univers” has done a “sport and leisure companies management” DUT and after a Licence in a management IUP (equivalent to a 3 year diploma in management). During his IUP, he participated in a 3 month internship in Décathlon. He enjoyed it! He finished his studies with a Master in Marketing during which he had worked on a job rotation system in Décathlon. At the end of his master he has been hired by Décathlon. [...]

[...] In fact Decathlon products generate a stronger margin than the other products. All these commercial techniques are characteristic of the stores of distribution. But in parallel, many salesmen go up and down, at any hour, the alleys of the Decathlon stores, to answer and help customers' very heterogeneous requests. Those customers are simultaneously made up of large practise of sport and customers who are not sportsmen but who come to buy for others or which come to buy products which do not automatically imply the practice of a sport (clothing The salesmen give advice if the customers make explicitly or implicitly the request, which confers on each store an aspect of corners shop. [...]

[...] Since 1988, the production becomes international with the opening of the first office of production in Asia. In 1996, Decathlon creates its first two “Marques Passions”: O Tribord, the mark of the water sports O Quechua for the mountain Cape on America in 1999, Decathlon crossed the borders and opened its first stores in the United States (around Boston) and in Great Britain in London. The same year, Quechua, the mark of the mountain sports settled within the country of Mont Blanc. [...]

[...] Moreover, the management of the provisioning is not perfect and thus it returns to this operational actor to bring up to date and correct the errors of the system according to the activity, and the conducted forecasts. The dashboard The Universe manager does what we call operational control. He controls a team and a ray according to objectives lay down by his store director. He thus needs an information feedback every week to position his results compare to his objectives and to change way of doing if needed. [...]