ABSTRACT
This chapter focuses at the three final elements of management by examining how Henri Fayol used three main management tools: meetings for commanding, the circulation of documents for coordination and reports for verifying. Fayol also presented the financial situation, and in particular the state of the treasury, at each board meeting Henri Fayol spoke of the 'accounting function', the 'accounting department' and the 'accounting statements'. It must throw up at any given moment, present position and future trend, must afford accurate, clear and precise information about the economic position of the concern. The chapter outlines the content of the factory report to illustrate the nature of annual reports by site. A well-staffed accounting department was at the heart of the information system used by Henri Fayol at Commentry-Fourchambault et Decazeville. It centralized all operating data and produced daily documents including pay sheets, accounting statements, cost prices, various management reports and a large number of other documents.
