Managerial accounting: Decathlon

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Managerial accounting: Decathlon

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Abstract

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

Presentation of Decathlon
1. Identification sheet
2. History
3. Economic performances
4. Characteristics of the activity
5. Imposing the Decathlon products
6. Decathlon and its customers
The management accounting or control system: Analysis of an interview of a universe manager
1. Understanding how the management accounting and the control system are used in Decathlon
2. Vocational training of the university manager
3. Decathlon store organization
4. Missions of a 'Cycle University' manager
5. Stock management
6. Team of sellers' management
7. Commercial policy management
Accounting manager vs univers manager
Illustration through a concrete example of the stock management
1. Description of the warehouse and how it works
2. The dashboard
Conclusion

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[...] Then, we discovered that the headquarters of Décathlon delegated some accounting tasks to the University Managers. So we interviewed a University Manager of a Décathlon store in Toulouse (boulevard de Strasbourg). In order to understand what the tasks of a University Manager were, we asked him to present his vocational training and career perspectives, his responsibilities concerning the accounting management and the impact of accounting in his work. Presentation of a University Manager's missions Vocational training of the University Manager After obtaining his BAC ES (A-level equivalent with economics specialization), Mister MICHEL, the manager of the “Cycle University” has done a “sport and leisure companies management” DUT and obtained a License in a management IUP (equivalent to a 3 year diploma in management). [...]

[...] For this reason decathlon uses methods of the Just in time in his inventory control. Consequences of this method have several natures: - A reduction in stocks - A reduction in the total costs resulting from optimal adjustments (less handling, less wasted time . ) - An increase in flexibility, each store must be able to adapt to any variation of the demand. Decathlon, being a national company developed inventory control software that is used in each store. This software automatically recommends articles according to the sales carried out during the day. [...]

[...] Illustration through a concrete example of the stock management The Decathlon of Toulouse, like the majority of the Decathlons in France, is supplied daily. A regional warehouse makes it possible to supply a whole regional area, here the Western Southern regional area. The one supplying the store of Toulouse is located out of the city, which facilitates, this daily supply. through proximity. We can note that all the stores of the area are not supplied every day. Our interlocutor gave us the example of Foix's store which is supplied only weekly, except exceptional cases (sales, festivals, vacation . [...]

[...] Fouganza - Horsemanship Geologic - Sports Natural Economic performances - billion turnover in 2004 compared to 2003) - 331 stores (218 in France abroad) among which 16 opened in 2004 in France and 13 abroad) - of the turnover realized abroad in 11 countries (Spain, Italy, the United States, Brazil, Netherlands, England, Germany, Belgium, China, Portugal, Poland) - 80 million customers each year worldwide Characteristics of the activity - 35,000 products have been classified, on an average surface, by the store of 3000 m - The production, which gathers nearly 1000 people is carried out to 40% in Asia in Europe and 17% in the rest of the world - 21 distribution centers and 3 warehouses in the world - 245 million articles dispatched in store each year - Delivery of the 331 stores in the world within 2 to 72 hours - 200,000 references out of warehouse - 60 international laboratories and universities partners - 20,000 test realized each year on the products Decathlon - 200 protocols of exclusive tests - 65 sports represented, gathered in 9 universities Employees: - 29,000 employees in 2004 ( in 1996; 25.000 in 2001) including 64% in France - Distribution activity = 87% of manpower i.e employees - 2000 collaborators who work on one of the 20 logistic activities - 320 collaborators in data processing - Average age of the employees: 28 years Statute of the company: - Decathlon is a public company with Board of Trustees and Directorate: 44% of the capital is held by the family Mulliez by the family of the president founder Michel Leclerc and 13% by the employees of the company; How to impose the Decathlon products? [...]

[...] He is also responsible for the bonus and primes distribution, the work planning of each seller of his team. He can decide to dispatch some of his sellers in training. Commercial policy management: The University Manager defines the commercial policy of his university according to the national commercial policy of Décathlon, but he adapts it with the local specificities. For example, Mister MICHEL has created a commercial action called petite boucle”. It's a public cycling day. For Christmas, he proposed commercial offers. [...]

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