Generally, the concept of management control is associated to the production companies more than to the distribution ones. That is why, the research team considers that creating a management control model for the distribution companies should interest especially the practitioners. In this paper we will present the steps to be followed in the elaboration of a management control model based on the targets set by the company and on the reports that must be prepared for showing the way those targets are achieved. The model proposed will be elaborated based on the identified activities performed in a distribution company and on its responsibility centers.

Management control, distribution, performance, reports, responsibility centers