{"id":5221,"date":"2023-04-04T09:14:37","date_gmt":"2023-04-04T07:14:37","guid":{"rendered":"https:\/\/objectif-cash.com\/?p=5221"},"modified":"2023-04-04T09:21:56","modified_gmt":"2023-04-04T07:21:56","slug":"cest-quoi-un-bon-daf","status":"publish","type":"post","link":"https:\/\/objectif-cash.com\/en\/finance-gestion\/cest-quoi-un-bon-daf\/","title":{"rendered":"C’est quoi un bon DAF ?"},"content":{"rendered":"

Beaucoup de clients nous interrogent. Avez-vous un bon DAF dans votre vivier\u00a0? <\/strong><\/p>\n

Outre que nous n\u2019avons pas de vivier (*) mais plut\u00f4t une \u00e9quipe \u2026 La question m\u00e9rite d\u2019\u00eatre pos\u00e9e : C\u2019est quoi un bon DAF ? <\/strong><\/p>\n

Cette question revient r\u00e9guli\u00e8rement. Y a-t-il des bons DAF dans l\u2019absolu ou tout DAF pris dans un certain contexte peut-il \u00eatre bon\u00a0?<\/p>\n

Faisons un rapide parall\u00e8le avec le sport\u2026<\/p>\n

C\u2019est quoi un bon footballeur\u00a0? Un bon skieur\u00a0? Cela va d\u00e9pendre du contexte\u00a0? De la nature de la comp\u00e9tition pour le skieur (descente, g\u00e9ant, slalom\u2026) \u2026Du style de jeu pratiqu\u00e9 par l\u2019\u00e9quipe, du niveau des co\u00e9quipiers pour un footballeur\u2026Et aussi de la place jou\u00e9e par le joueur sur le terrain. On ne demandera pas les m\u00eames choses \u00e0 un goal, \u00e0 un attaquant ou \u00e0 un d\u00e9fenseur \u2026 Selon le coach le joueur sera consid\u00e9r\u00e9 comme bon, tr\u00e8s bon mais aussi moyen ou nul\u2026 Je mets bien s\u00fbr Kylian M. \u00e0 part \u2026<\/p>\n

Dans la Direction Financi\u00e8re c\u2019est un peu la m\u00eame chose\u2026 Tout d\u00e9pend du contexte \u2026<\/strong><\/p>\n

En revanche on peut tout de m\u00eame rappeler les \u00e9volutions sur les 15 derni\u00e8res ann\u00e9es \u2026 15 ans c\u2019est court \u2026<\/p>\n

Il y a 15 ans on aurait dit UNTEL est un bon DAF parce qu\u2019il sort le reporting \u00e0 temps et que nous n\u2019avons jamais eu de probl\u00e8me avec les commissaires aux comptes.<\/p>\n

Aujourd\u2019hui ce qui pr\u00e9c\u00e8de est consid\u00e9r\u00e9 comme acquis. Le bon DAF sort le reporting \u00e0 temps, g\u00e8re les CAC\u2026mais il fait beaucoup d\u2019autres choses. Il s\u2019implique sur la mise en \u0153uvre de la strat\u00e9gie, il s\u2019implique sur le pr\u00e9visionnel (il en est le garant) et aussi sur les financements, les syst\u00e8mes d\u2019information, les acquisitions, etc.<\/p>\n

En 15 ans (un temps tr\u00e8s court rappelons-le) les attentes vis a vis du DAF ont consid\u00e9rablement augment\u00e9\u2026<\/p>\n

Etre DAF aujourd\u2019hui comporte beaucoup plus d\u2019exigences.<\/p>\n

Formul\u00e9 autrement le bon \/ la bonne DAF aujourd\u2019hui est tr\u00e8s largement meilleur \/ meilleure que le bon DAF \/ la bonne DAF il y a quinze ans\u2026<\/p>\n

Petit pas de c\u00f4t\u00e9 pour illustrer le propos qui pr\u00e9c\u00e8de \u2026<\/strong><\/p>\n

Le mus\u00e9e du Jeu de Paume \u00e0 Paris pr\u00e9sente en ce moment une formidable exposition \u00ab\u00a0Le b\u00e9gaiement de l\u2019histoire\u00a0\u00bb retra\u00e7ant la carri\u00e8re du photographe et sculpteur Allemand Thomas DEMAND.<\/p>\n

L\u2019artiste (n\u00e9 en 1964 \u00e0 Munich) a pass\u00e9 la majeure partie des trois derni\u00e8res d\u00e9cennies \u00e0 explorer les imbrications de l\u2019histoire, des images et des formes architectoniques. Dans ses objets photographiques grand format, l\u2019histoire se pr\u00e9sente comme un fac-simil\u00e9, aussi banal que perturbant, d\u2019\u00e9pisodes m\u00e9diatiques que l\u2019on ne reconna\u00eet jamais tout \u00e0 fait. Bien que ses images paraissent repr\u00e9senter le monde r\u00e9el, on constate, en les examinant de plus pr\u00e8s, qu\u2019elles n\u2019entretiennent avec lui qu\u2019un fragile rapport de ressemblance. Il s\u2019agit en v\u00e9rit\u00e9 de photographies de sculptures \u00e9ph\u00e9m\u00e8res recr\u00e9ant des images que l\u2019artiste a pr\u00e9lev\u00e9es dans les m\u00e9dias, puis reconstitu\u00e9es en papier et en carton dans le but pr\u00e9cis de les photographier.<\/p>\n

Apr\u00e8s avoir choisi ses images sources, il utilise du papier et du carton de couleur pour reconstituer m\u00e9ticuleusement des espaces r\u00e9els, en trois dimensions et \u00e0 la vraie grandeur. Ensuite, il photographie ces maquettes et les d\u00e9truit, ne laissant donc subsister que leur double ou leur spectre photographique. Le b\u00e9gaiement de l\u2019histoire r\u00e9side dans cet \u00e9trange \u00e9cart entre le monde que nous habitons et le monde de papier et de carton que l\u2019artiste recr\u00e9e dans son atelier.<\/p>\n

La photographie repr\u00e9sent\u00e9e sur l\u2019affiche de l\u2019exposition ci-dessous nous montre la \u00ab\u00a0Control Room\u00a0\u00bb de la centrale nucl\u00e9aire de Fukushima. Apparemment tout est en ordre. Le cockpit, les \u00e9crans, les tableaux de bord s\u2019allument conform\u00e9ment aux protocoles.<\/p>\n

Mais les agents en charge de la s\u00e9curit\u00e9 (non repr\u00e9sent\u00e9s sur l\u2019image) se sont ils rendus compte qu\u2019il y a un probl\u00e8me avec le faux plafond\u00a0? Des dalles qui pendent\u00a0de partout ?<\/p>\n

Les bons DAF, quelles que soient les \u00e9poques ne se contentent pas de regarder leurs \u00e9crans ou leurs dash boards\u2026 Ils sortent de leurs bureaux, ils regardent les choses pas eux-m\u00eames et pas seulement \u00e0 travers le biais de leurs tableaux Excel \u2026Et si il y a un truc qui leur para\u00eet bizarre ou anormal (m\u00eame si ce truc n\u2019appara\u00eet pas dans le dash board ou dans les tableaux de bord) ils s\u2019en saisissent voire ils alertent \u2026<\/p>\n

L\u2019\u00e9quipe Objectif CASH<\/p>\n

(*) vivier c\u2019est plus pour les restaurants pour pr\u00e9senter les homards ou les langoustes avec des \u00e9lastiques autour des pinces pour \u00e9viter qu\u2019ils \/ elles pincent\u00a0?<\/p>\n","protected":false},"excerpt":{"rendered":"

Beaucoup de clients nous interrogent. Avez-vous un bon DAF dans votre vivier\u00a0? Outre que nous n\u2019avons pas de vivier (*) mais plut\u00f4t une \u00e9quipe \u2026 La question m\u00e9rite d\u2019\u00eatre pos\u00e9e : C\u2019est quoi un bon DAF ? Cette question revient r\u00e9guli\u00e8rement. Y a-t-il des bons DAF dans l\u2019absolu ou tout DAF pris dans un certain […]<\/p>\n","protected":false},"author":3,"featured_media":5222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-5221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-gestion"],"acf":[],"yoast_head":"\nC'est quoi un bon DAF ? - Objectif CASH<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez notre article C'est quoi un bon DAF ? - Objectif CASH\" \/>\n<link rel=\"canonical\" href=\"https:\/\/objectif-cash.com\/en\/finance-gestion\/cest-quoi-un-bon-daf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C'est quoi un bon DAF ? - Objectif CASH\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez notre article C'est quoi un bon DAF ? 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