"As French subsidiary of the Nederman group based in Sweden, Nederman sas has to prepare every month a financial report including both income statement and balance sheet. The datas are to be sent every first week just after the monthly closing via a software system.
  For quite many years, Comep has successfully managed to meet Nederman requests by sending the figures in due time according to the financial calendar."
  Alain DAVID - Directeur Général - Nederman SAS
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1 / What is a Scorecard?

A Scorecard is a company management tool. It focuses on a company’s key driver so as to monitor its day-to-day operations as well as to highlight areas of improvement. Each of us is most probably a good car driver but what would happen if we had to drive our car, without a speedometer or a fuel gauge? We would probably  lose points on our driving license very quickly and often run out of gas.


2 / What does it do?

Scorecards are thus used to establish a snapshot of a company’s daily situation in order to better anticipate its future. Today it is no longer possible to manage a company through its balance sheet only, thus once a year (usually in April of year +1), and through cash flow management the rest of the time.

Performing a Scorecard analysis on a regular basis makes it possible to set clear objectives and targets and then follow them. Currently, all major companies follow one or more Scorecards to guide them so why wouldn’t SME’s have their own Scorecards too?

This is our aim at COMEP – to help you control your company.


3 / What are the different Scorecards that COMEP offers?

We at COMEP thought about different types of Scorecards, all very simple and readable in the blink of an eye and each answering different questions depending on the characteristics of your company;

  • the gross margin account:
    • objectives: follow on a monthly basis the overall profitability of your company with a simple and cheap system. This monitoring is presented in the form of a one page simplified income statement offering a helicopter view, together with a number of other pages, each providing a summary for each profit and loss account. The set is available in an aggregate form and provides thus an approximate P&L result at the end of each period, in € and in % ; together with the previous year situation within the same timeframe – also in € and % – so as to provide year-on-year comparative data.

This Scorecard is designed for SMEs that have either a profitability monitoring problem, or are enjoying a rapid growth requiring regular adjustments

example: by clicking on this link you will see an example of a margin account:

  • the target tracking scorecard:
    • objectives: to be able to follow monthly (plus year-to-date) invoicing, and thus being able to compare it with the current month targets as well as its year-on-year progression. The same table may follow the receipts, and can also follow the receipts and the billing if necessary. These Scorecards fit on an A4 page for all of the annual records.

This type of Scorecard is aimed at companies having high fixed costs thereby allowing an easy evaluation of their break-even point. By monitoring the turnover one can extrapolate the upcoming cash flow and therefore get an implicit idea of the future results.

example: by clicking on this link you will see an example of a Scorecard:

  • the accelerated balance sheet:
    • objectives: an urgent need to know your end of the year result? or to get a bank loan, or an overdraft? Or even a simple desire? No problem – COMEP offers a service consisting of preparing your balance sheet one month before the tax return deadline, this help will enhance your balance sheet by 25%.
  • the forecast Scorecard (or Business plan):
    • objective: to set assumptions allowing profitability, assets, break-even analysis (the turnover level for which the result reaches zero) calculations, investments, their financing, their depreciation, as well as monitoring the cash level requirements in a month-to-month approach over three years.

This product allows :

  • to visualize the evolution of a company throughout the creation phase,
  • to determine the risks inherent to the purchase of a competitor,
  • to revisit one’s own company within an economic / business model context,
  • to prepare the company’s budget by using a one year approach instead of a three years one,
  • to help you raise funds from your bank, charities, organizations providing grants or aids, partners…

This approach includes the seasonality of the turnover and the expenses, the particularities of your company, its VAT cycle, and its gross margin analysis by type of product or service.

Depending on the choices made, the final edition will be between 30 and 40 pages and will be accompanied by a letter indicating our mutual cooperation for the realization of your forecast.

  • example: by clicking on this link you will see an example of the forecast Scorecard:

All these services demonstrate COMEP’s capacity to generate sound advice in business management, as well as assisting you.


Why not arrange, without any commitment, an appointment to meet and discuss your needs?

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