Agenda

Pages

Project presentation 2 – 54

• Project context 3–9

• Project results 10 – 39

• Tools & methods focus 40 – 48

• Conclusions and recommendations 49 - 54

Tools and methods presentation 55 - 91

Phase 4 and Roll-out 92 - 191

1
Tools / methods development

Phase 2 Phase 3 Phase 4

…
Analyses … and … that will
conducted to
on levers elaboration be imple-
the
and sub- of tools and mented in
estimation of
levers methods … Phase 4
savings …

2
Tools and methods for Service Station

Stations documents

Station P&L and dealer draw model

Procedures and control
Guidelines for rent policies & contracts
Contribution model (CDC)

Shop tool
Investment profitability model (CALTRI)

3
Tools and methods for Subsidiaries' Fixed Expenses
HR recommendations
Staff follow-up dashboard
Network maintenance model
Specification of a process
model for organizing the
maintenance activity
Maintenance
management
software
Additional guidelines
Benchmark ratios for annual
network maintenance cost
4
Advertising and marketing
communication manual
Service station animation kits
Travel, mission, and
receptions
procedures
Telecom related guidelines
PABX and/or call-control
interface implementation
recommendations
Fixed cost monthly meeting
recommendations
Tools and methods for Finance

Guidelines for • Guidelines for implementing

suppliers' procedures
implementing trade
• Suppliers: use of IS to
debtors' procedures support supplier procedures
Trade debtors: better use of IS • Guidelines for implementing
treasury procedures
Incentives to sales reps
• Banking relations
Direct debit implementation
Overdue on international • Treasury
aviation management
Stock level software
optimisation • Capital structure analysis

5
Tools and methods for Purchasing Optimisation

Organization review

First purchasing wave

IT Management systems
Purchasing guide

Lubricants supply optimization model

6
Tools and methods for Margin Improvement and New Activities

Assessment of client profitability (CDC)

Consumer rebate policy

Investment profitability ex ante + post

mortem
Contracts model definition
Benchmarking on prices
Segmentation of current portfolio
Prospecting tool
Insecticides marketing toolkit
Solvents marketing toolkit

7
Tools and methods for Asset Portfolio

Subsidiary Investment and Assets

Guidelines
Country Performance and Attractiveness Assessment tool
LPG cylinders investment tool
LPG cylinders contribution tool

8
Tools and methods for Controlling

Organisation
Procedures

Analytical accounting scheme

Dashboard

9
Agenda

Pages

Project presentation 2 – 54

• Project context 3–9

• Project results 10 – 39

• Tools & methods focus 40 – 48

• Conclusions and recommendations 49 - 54

Tools and methods presentation 55 - 91

Phase 4 and Roll-out 92 - 191

10
Additional levers on RO identified, but not incorporated in
estimation of savings

Operations staff productivity

Maintenance expenses outside networks
Business development in major consumer
markets
Local blending facilities restructuration
Royalties from shops' suppliers
Commercial relationship with DODOs

11
Additional levers on FF identified, but not incorporated in
estimation of savings

Upper balance sheet policy

Working capital level and components

Result of change and risk management

Group synergies

12
Additional levers on CMO identified, but not incorporated in
estimation of savings

Organisational issues related to sales

administration

Regional inventory management

Use of IS tools for trade debtors and

client management

13
End of Phase 3 conclusions

Savings committed in line with initial targets

63 practical tools, procedures and methods

already delivered to functional divisions

65 specific training packages

Room for additional net financial expenses

reduction

Need for detailed assets and inventory

reduction

14
End of Phase 3 recommendations

Need for Headquarters to fully appropriate

new tools

Need for OM to dedicate adequate resources

High risk of potential leakages :

Focus on action plans follow-up and savings tracking

Maximum support to OM-Plus team during Phase 4

15
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 - 91

Phase 4 and Roll-out 92 - 191

16
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

17
Tools and methods presentation
Network

Tools and
Objectives and principles Users
methods
Objectives:
• Help reduce service stations’ expenses through the modelisation of the various expense
items of the station
• Ultimate objective: enable the subsidiary to increase rent received from station which is
based on the station actual profitability
Principles:
Service station • Data entry is split between the subsidiary (parameters concerning all stations entered once  Sales
P&L Tool for all), and sales representatives (parameters specific to each station) representatives
• The sales representative edits a forecast P&L based on the model outputs and on its own
experience and defines an action plan to reach this forecast P&L
• The forecast P&L and the action plan are submitted to the Network Manager for validation.
• The sales representative follows up the actual results and compares them against the
forecast P&L

Objectives:
• Enable one to assess a shop potential in three cases:
- Turnover potential and shop surface of a shop to create
- Turnover improvement potential and shop surface for a shop to renovate
- Turnover improvement potential for a shop to optimise (no renovation)
Principles:
Shop Tool  Shop Assistants
• For a shop to create/renovate, the Shop Tool takes into account several criteria linked to the
station environment to calculate the shop turnover potential and surface
• For a shop to optimise, the Shop Tool uses a segmentation of stations defined during phase
2 of the OM Plus project and calculates the turnover improvement potential on the basis of
the segment to which the station belongs
• The decision to invest/optimise or not is taken by the Network Manager

18
Tools and methods presentation
Network

Tools and
Objectives and principles Users
methods
Objectives:
• Implement the new rent policy based on a fair sharing of station actual profit between TFE
and dealers
• Synthesise the current best practices in the Outre Mer perimeter in terms of contracts
 MDs / Marketing
Contracts • Integrate the license fees policy and other contributions identified by OM Plus Managers /
guidelines and • Harmonise contracts structure between anglophone and francophone countries Network
rent policy
Principles: Managers
• Contract framework that can be adapted if needed by the subsidiaries
• Implementation of the new contract framework as appropriate (to be determined by the
subsidiary)

Objectives:
• Give instructions for the implementation of the TFE network policy in terms of quality, safety
and environment
Network • Formalise the “Top Service” policy  Dealers and
procedures and • Harmonise the network management throughout the Outre Mer perimeter service stations
methods • Support dealers in the process of controlling and reducing their operating costs employees
Principle:
• Set of procedures to be implemented in service stations

19
Tools and methods presentation
Network

Tools and
Objectives and principles Users
methods
Objectives
• Save time for dealer when filling out the daily sales book
Station • Improve calculations reliability  Dealers / Station
documents • Enable the dealer to issue a monthly consolidation Managers
Principle:
• Daily sales book transposed from a paper format to an Excel format

Objective:
• Calculate the contribution of each station to the subsidiary profit  Network
Principles: Managers /
CDC Network
• Calculation takes into account company margins on variable costs, royalties, rents, taxes, Marketing
maintenance costs, fixed costs allocated by the headquarters and depreciation Managers
• CDC is to be done once a year for every station

Objective:
 Calculate the profitability of an investment (ex ante and ex post) for two scenarios:
- Creation of a station
 Network
CALTRI - Renovation of a station Managers /
Network Principles: Marketing

Calculation is to be run when an investment is under study Managers

CALTRI output (IRR, pay back period, NPV) is submitted to OM headquarters for review and
approval

20
Tools and methods presentation
Help for communication to Dealer - Network

Outre Mer objectives

Strenghten and develop our positions

(market share, volumes, margins)

Optimise network management

Objectives
Increase network profitability

Improve the

21
Tools and methods presentation
Help for communication to Dealer - Network
The OM Plus project will allow us to reduce
The differences highlighted
by the merger
Sales methods
Logistics organisation and map
Management tools and procedures
Marketing licenses
Businesses attractiveness …
22
The impact of the economic
environment
Decreasing trend of marketing margins and
operating profit
Higher competition
Rise of independents combined with more
fraud
Increase of petroleum products cost
Expensive logistics with long lead time
Increase of stations’ working capital
requirement
Financial expenses leading to the
worsening of cash positions
…
Tools and methods presentation
Help for communication to Dealer - Network

Network analysis methodology

Network practices Best practices Recommendations

benchmark implementation and tools design

 Scope: 56 Outre Mer  Homogeneous approach for  Tools design

subsidiaries  Commercial practices  simple

Contracts 
efficient

Procedures
 HSE policies

Management documents

…

 Identification of network  Common management  Increase of stations profi-

management best policy tability through support
practices 
For all service stations provided to

Resources management within one country 
TFE subsidiaries

Costs follow-up and 
Between all countries, taking 
dealers
corrective actions into account local

Dealer relationship constraints
management

23
Tools and methods presentation
Help for communication to Dealer - Network

OM-Plus impact on Dealer

Station expenses
Turnover increase
reduction

Profit increase for the Dealer and TFE

• Profit is shared between Dealers and TFE, due to TFE

investment and tools provided

• Rent is based on the station real profitability, and is therefore

consistent with station activity

24
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

25
Tools and methods presentation
Consumers

Tools and
Objectives and principles Users
methods
Objective:
• To improve overall profitability in determining a coherent price and rebate policy and applying
a rebate grid with delegation rules (for white products and lubricants)
Principles:
• An excel based tool will initiate a 3-step-approach
- Step 1 (tool scope) : Calculation of a maximum rebate starting from the full "official" or  MDs
freely fixed margin and deducting (variable + overhead + financial + investments) expenses  Marketing
Consumer rebate – A final output summaries maximum rebate that can be accorded to Managers
policy consumers following two criteria: annual volume consumption and delivery  Finance Managers
quantity
– Delay of payment and investment charges impact are specifically evaluated
- Step 2: Confrontation of calculated maximum rebate to running market practices and
competition analysis
- Step 3: Definition of a commercial rebate grid to be applied for consumers. Delegation
rules should be clearly defined to allow sales representative some latitude

Objectives:
• To measure a given consumer impact on affiliates' results
• To compare consumers contributions so as to identify low performers and take corrective
measures in order to improve overall profitability
Consumer Principles:
 MDs
contribution • Excel based tools structured as follows:
 Finance Managers
account - Input data: Specific country / client data to be entered by management for a given period
- Contribution account: Fully detailed contribution calculation for the given client at global/
product level with focus on Capital Employed
- Key Performance Indicators (KPI): Performance indicators have been defined to assess
client performance

26
Tools and methods presentation
Consumers

Tools and
Objectives and principles Users
methods
Objectives:
• To provide affiliates' management with simplified tools to assess the profitability of a given
investment project (ex-ante calculation)
• To provide an ex-post model to control investment profitability vs. estimation
Investment Principles:  MDs
profitability • Investment profitability tools cover investment under 100 k Euros  Finance Managers
assessment • It is based on a two-step-approach:  Marketing
(COMTRIOM) Managers
- Ex Ante analysis: Calculation of profitability indicators to decide whether an investment
project is consistent or not
- Ex Post Analysis: Control of a given investment profitability vs. Ex ante analysis on the
basis of real data

Objective:
• To improve price competitiveness / positioning for lubricants in the network with a formal
collection, on a regular frequency, of a coherent and reliable set of price related market
Price information
 Marketing
benchmarking for Principles:
Managers
lubricants • This tool allows a formalised collection of public prices for competitors’ pre-identified
products, by network inspectors  Sales force
(network)
• Adequate decision should be made in order to sustain subsidiaries' competitiveness and
reactivity

27
Tools and methods presentation
Consumers

Tools and
Objectives and principles Users
methods
Objectives:
• To frame our commercial relationship within clear and accurate contracts preventing affiliates
from legal/financial risks
• To provide affiliates with pre-defined contracts structure to limit time spent on contracts
writing  MDs
Principles:  Director of Legal
Contracts model • This tool consists in: Department
- A basic contract structure that covers standard consumer relationships with reference to  Marketing
specific clauses and annexes Managers
- 24 fully detailed corporate clauses and 10 annexes to be integrated in contracts. For some
clauses, options are submitted to tailor contracts to specific situations
• An HQ « legal hotline » has been created to sustain affiliate in case of questions / problems

Objectives:
• To improve current portfolio knowledge at HO/affiliates level
• To identify potential for development in confronting current portfolio to market segment
analysis (prospecting tools)  MDs
Segmentation of Principles:  Marketing
current portfolio Managers
• To provide affiliates with a relevant and simple segmentation: 13 segments have been
defined that should cover at least 80% of affiliates consumer portfolio  RM /OM

28
Tools and methods presentation
Consumers

Tools and
Objectives and principles Users
methods
Objectives:
• To sustain an active and consistent prospecting policy in subsidiaries, focusing on strategic
identified segment
• To improve market knowledge (competitors practices, potential of strategic segment, …) in
affiliate / HO to design consistent market approach for future development
 MDs
Principles:
 Marketing
Prospecting • A specific software is under development. Three key functionalities have been identified: Managers
tool - Prospect relationship management (contacts, agenda, minutes, …)  Sales reps
- Collection of commercial data on prospect (consumption, current suppliers, …)  OM
- Potential for future development evaluation (targets, investment required, …)
• Consolidation criteria have been defined to enable analysis at HO / affiliate level. An OM
administrator is to be named to ensure frequent consolidation and updates

29
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

30
Tools and methods presentation
Specialties

Tools and
Objectives and principles Users
methods
Objectives:
• To provide affiliates with operational methods and tools to:
- Launch insecticides with consistent long term marketing plan when insecticides are not
currently sold
 MDs
- Develop current sales in optimising marketing mix and affiliates practices
 Marketing
Insecticides Principles:
Managers
Marketing Bible • This tool consists in 2 packages:
 OM Insecticides
- Package 1: Regroups basic marketing / retail sales, frameworks or methods and team
illustrations of 4P's levers to be applied in affiliates and used to design consistent
marketing plan
- Package 2: Regroups operational tools (films, promotions, sales reporting, …) to be
implemented when relevant

Objectives:
• To train on solvents range of products and their end-consumers markets
• To provide affiliates with generic market approaches through methods and business case to  MDs
initiate strong solvents business development in OM  Marketing
Solvents market Principles: Managers
analysis toolkit
• This tool consists in 2 packages:  OM Solvents team
- Package 1: Specific training on solvents products and key end-markets  Total Solvents
- Package 2: Forms and tools to conduct market analysis with concrete and actual case
studies as illustrative

31
Tools and methods presentation
Specialties

Tools and
Objectives and principles Users
methods
Objectives:
 To introduce a model which considers LPG-specific factors such as rotation, deposits, legal
maintenance, etc.  MDs
To harmonise the decision making process for LPG cylinder procurement across subsidiaries  Marketing
CYTRIOM : 

managers
tool for economic Principles:
evaluation of LPG  Specialties

An Excel-based investment model developed from CALTRI which assesses economic
cylinder managers and/or
evaluation of LPG cylinder procurement
procurement LPG managers (if

Links with HQs applicable for the
– RM/OM/SG and DC to review investments decisions with the model results subsidiary)
– Procurement of cylinders to be approved in light of the guideline procedures

Objectives:
 To enable subsidiaries to assess the profitability and capital-related KPIs (key performance  Marketing
indicators) for each client
managers
LPG cylinder
 To enable subsidiaries to be able to carry out the analysis over time for the same client or to  Specialty
contribution compare different clients over the same period
managers and/or
account tool 
To enable subsidiaries to set objectives to improve the profitability of the LPG cylinder activity LPG managers (if
Principles: applicable for the
 An Excel-based model which calculates client contribution for LPG dealers and distributors subisidiary)

No direct link with HQs

32
Tools and methods presentation
Specialties

Tools and
Objectives and principles Users
methods
Objectives:

To analyse the position of all cylinders at different points of the distribution chain:
– To avoid dormant stock  Marketing
managers
– To fairly evaluate inputs and outputs of cylinders in the market
Control tool for  LPG/specialty
– To improve cylinder rotation per distributor and dealer and per type of cylinders
LPG cylinders managers (if
Principles: applicable for the

An Excel-based model which calculates cylinder rotation and working stock at client sites per subsidiary)
dealer and distributor
 No direct link with HQs
Objectives:
 Optimise lubricants supply in OM zones  Subsidiaries
 Define a tool allowing regular update of supply pathways and assisting lubricants strategic Specialities /
decision making Lubricant
Lubricants supply Managers

Set-up organisation and procedures ruling the use of that tool
optimisation  Regional
Content :
Specialities
 Organisation and procedures note Managers

Lubricants tool (Excel) – “OptiLub”  OptiLub Managers

Tool user guide

33
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

34
Tools and methods presentation
Management control

Tools and
Objectives and principles Users
methods
Objective:  Subsidiary
• To provide the details that will enable the procurement and development of an external controllers
Dashboard tool  HQs controllers
Dashboard Principles:  MDs
specifications & KPI • Based on a limited number of Key Performance Indicators initially to enable a simple and  Zone Directors
list quick reproduction of the Dashboard giving a general overview of the performance of each  Other senior OM
subsidiary, Zone and the OM Group
managers
• Not intended to replace the consolidated financial reporting currently in place
 DIR/OM

Objective:
• To enable organisational changes where considered appropriate by management to improve  Zone Directors
the quality of Management Control  MDs
Organisational
Principle:  Secrétaire Général
recommendations
• Based on a generic definition of a proactive role or an administrative role of Management OM
Controllers of head office and subsidiaries

Objective:
 Subsidiary
• To provide a common analysis of data in Dashboard
Analytical controllers
Principle:
accounting scheme  Subsidiary staff
• Based on multiple axes of analysis (activity, product, client, site) by nature of item
 HQs controllers

35
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

36
Tools and methods presentation
Investment policy

Tools and
Objectives and principles Users
methods
Objectives:

Beyond a ROCE approach, to enable the Comité OM to review the assets performance per
subsidiary and per activity
 To assist appraisal of Budget Plan propositions
 To assist investment orientations of OM
Principles:
Subsidiary assets  An Excel based tool which computes assets performance for all subsidiaries and activities  RM/OM/SG
performance tool based on four criteria as compared to OM average levels  Comité OM
– PRODUCTIVITY: Sales / Net Book Value of Assets (K/Euro)
– ROTATION : Gross Margin (including non-petroleum revenues) / Capital Employed
– UNIT MARGIN: Margin After Variable Expenses / Sales (Euros/Ton)
– PROFITABILITY: NOPAT / Gross Margin (including non-petroleum revenues)

Links with HQs: to be updated twice a year with data provided by SG/BRC from results and
budget files

Objectives:

To enable the Comité OM to assess the assest Performance and market Attractiveness of
subsidiaries and activities
 To influence investments orientation of OM

To assist in standardising economical assumptions in investments appraisals  RM/OM Strategy
Country market team at HQs
Principles:
attractiveness tool

An Excel based tool which computes market Attractiveness of all countries and activities in  Comité OM
terms of investment based on quantitative and qualitative criteria
 Attractiveness evaluation of OM markets is combined with the asset performance analysis to
perform the Attractiveness/Performance matrices of subsidiaries and activities

Links with HQs: to be updated twice a year with data from OM/SG/BRC and external data

37
Tools and methods presentation
Investment policy

Tools and
Objectives and principles Users
methods
Objectives:

To enable optimum investment appraisal across all subsidiaries
 To standardise investment and assets related decision making in HQs and across subsidiaries
 MDs

To bring an homogeneous approach to the management of fixed assets in OM
 Finance Managers
Principles:
 Finance
Assets investment 
A set of guidelines to detail initial and post-investment and on-going assets follow-up
Departments
guidelines procedures for all type of assets
 Internal Auditors

Links with HQs:
 Marketing
– RM/OM/SG and DC to review investments decisions with the subsidiaries in light of the
Managers
guidelines
– Investments to be approved in line with the guideline procedures

• Investment evaluation models for network, consumers and specialties are detailed in corresponding business
sections (Network, Consumers or Specialties)

38
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

39
Tools and methods presentation
Purchasing optimisation

Tools and
Objectives and principles Users
methods
Objectives:

Define, for countries belonging to the first sourcing wave, which categories should be
Definition of first addressed first to achieve savings delivery both on schedule and amount
sourcing wave of Content:  Purchasers
categories 
Categories list and associated countries

Action plans and timing

Objectives:

Define purchasing organisation to put in place in OM affiliates in terms of resources,
governance rules and roles & responsibilities
 Refine resources requirements allowing savings delivery
Purchasing Content :  Managing
organisation Directors
 Subsidiaries purchasing department organisation
definition  Purchasers
 OM Central purchasing department organisation

Relationship between affiliates and Central OM purchasing

Recruitment need vs. engagement and categories

40
Tools and methods presentation
Purchasing optimisation

Tools and
Objectives and principles Users
methods
Objectives:

Review the capabilities of existing purchasing modules

Define the IT requirements enabling purchasing organisation efficiency and sustainability  IT department,
Purchasing IT technical
management Content:
assistance
systems  Existing systems review and recommendations (capabilities / required specifications)
 Purchasers
 Supplier database specifications and utilisation procedures
 Thermometer policy note

Objectives:
 Provide new OM affiliates purchasing departments with methodology, purchasing rules and
adapted tools Content :
Purchasing Guide

OM purchasing rules & tools “Guide"  Purchasers
 Training program to deploy and apply “Purchasing Guide”

• The “lubricant supply optimisation” tool is detailed in ”specialties” section

41
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

42
Tools and methods presentation
Subsidiaries’ fixed expenses – Staff (1/2)

Tools and
Objectives and principles Users
methods
Principles:
Expatriate staff • The policy of the promotion of the international mobility has been formalised
optimisation 
Objectives
 OM/HR
recommendations  Impact


Details of implementation

Indicators of success

Objectives:
• List of quantitative KPIs and best practice figures have been provided to be communicated to
subsidiaries as guidelines to help estimate the following
- Number of stations/sales representative given the type of station operating mode
Organisational - Number of network trainers  MDs
KPI - Number of sales admin staff  FMs
recommendations  Marketing
• The KPIs analysed during Phase 2 should still be followed
Managers
- Sales excluding black products (K Tons) / Number of support staff
- Number of support staff / (Number of support staff + marketing staff)
- Number of outlets / Number of network marketing staff
- Outside network sales (K tons) / Number of outside network marketing staff

43
Tools and methods presentation
Subsidiaries’ fixed expenses – Staff (2/2)

Tools and
Objectives and principles Users
methods
Principles :
Recommendations • List of standard positions and job descriptions have been worked out with OM/DC/Network to  MDs
to harmonise main be recommended to subsidiaries  Marketing
network positions Managers

Objectives:
 A dashboard designed to follow-up the staffing of the network, outside network, support and  MDs
Staff follow-up operations functions of subsidiaries has been prepared to OM Controlling to be included in the  HR Managers
dashboard budget file
 Department Heads

Principles:
• A list of best practices from subsidiaries has been provided to OM/HR to be communicated to 
Medical expenses MDs
subsidiaries (for subsidiaries which insure their staff themselves)
recommendations  HR Managers

44
Tools and methods presentation
Subsidiaries’ fixed expenses – Maintenance (1/2)

Tools and
Objectives and principles Users
methods
Objectives:
• Management of the maintenance workload
- Defects reporting center
- Format of a defect report  MDs
- Preventive maintenance  Operations
- Joint annual facilities inspections Managers
Specification of a
process model for • Management of repair crews and spare parts  Engineering
organising the - Maintenance control center Managers
maintenance - Format of a repair work order and report  Depots Managers
activity - Movement control of the repair crews  Finance Managers
- Spare parts
• Key performance indicators and management reports (subsidiary and OM Head Office)
- Availability of equipment
- Performance of repair crews
- Costs analysed per equipment, site and nature of expense

Objectives:  Operations
• Selected to suit the maintenance process model Managers
A specialised • Functionalities selected to deliver the KPIs required by the subsidiary and OM Head Office  Engineering
maintenance Managers
management Principles:
• Interface capability with main accounting system  Maintenance
software
supervisors
• User dialogue in several languages

45
Tools and methods presentation
Subsidiaries’ fixed expenses – Maintenance (2/2)

Tools and
Objectives and principles Users
methods
Objectives :
 MDs
• Equipment maintenance contracts
 Operations
- Highlights of principles on the key points of the contract agreement
Managers
Additional - Check-list of essential clauses to be included in an equipment maintenance contract  Engineering
guidelines on the • Recommendations on in-house versus sub-contractor repair crews Managers
organisation of • DoDo Policy check-list  Legal Officers
the maintenance
• Responsibility for maintenance activity in subsidiary  Network
activity
• Equipment replacement policy and form for analysis of costs and preparing equipment to be Managers
replaced
• Reminder of TFE Group policy on treatment of capital expenditure

Principles:
• Cost per ton sold  MDs
• Cost per outlet  Operations
Benchmark ratios Managers
for annual
 Engineering
network
maintenance cost Managers
 Network
Managers

46
Tools and methods presentation
Subsidiaries’ fixed expenses – Advertising

Tools and
Objectives and principles Users
methods
Objectives:
OM Head Office • Creation of an Advertising and Marketing Communication Responsible position (the related  N/A
organisation tasks list has been validated by OM/DC)

Principles :
Advertising and • Content of the manual has been discussed with RM/MKE/DM/PCC following the needs  MDs
marketing expressed by the subsidiaries  Marketing
communication • The manual itself has been prepared by RM/MKE/DM/PCC
manual Managers

Principles:
 MDs
• Third parties who proposed the kits have been short listed with the OM/DC
 Marketing
• The selection of the best kit proposal has been made with OM/DC Managers
Service station
animation kits • The proposed kit will be presented during the kick-off phase 4 meeting in order to get feed-  Network
back from the subsidiaries and possibly modify it accordingly Managers
• Kits will be available for subsidiaries to order by January, 2002

47
Tools and methods presentation
Subsidiaries’ fixed expenses –Travel, missions and receptions,
and Telecom
Tools and
Objectives and principles Users
methods
Principles:
• TMR procedures including the following main points have been written and approved by
Travel, Missions OM/HR to be communicated to the subsidiaries  MDs
and Receptions - Travel procedures (Air travel, accommodation, vehicle rental, travel allowances, travel  HR Managers
procedures requisition forms, etc.)  Travel
- Car loan schemes (Beneficiaries, recommended cars, loans, mileage allowances, etc.) Coordinators
- Temporary and permanent relocation
- Expatriates’ expense procedures

Principles:
• Telecom related guidelines including the following main points have been prepared
- Interaction between the head office and the subsidiaries
- Breakdown of telecom costs  MDs
Telecom related - General practices  Telecom
guidelines
- Landline usage Responsibles
- Mobile usage
- Fax usage
- Other practices

Principles:
PABX and/or call- • List of call management and call costing functionalities required from PABXs and/or
control interface interfaces has been prepared  MDs
implementation • List of interfaces which can work on subsidiaries’ existing PABXs has been obtained from  Telecom
recommen- RM/DSI Responsibles
dations

48
Tools and methods presentation
Subsidiaries’ fixed expenses – Others

Tools and
Objectives and principles Users
methods
Principles:  MD
• Frequency: minimum quarterly
Fixed cost  FM
meeting • Attendance: MD, FM, Controller, all managers responsible for profit / cost centers
 Controllers
recommen-  All managers
dations responsible for
profit / cost center

Principles:
Analytical scheme  OM/DL/FCI
• Analytical scheme for fixed costs follow-up proposed to the OM Plus controlling group
for fixed costs  Finance
follow up Departments

49
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 – 91

• Network 56 - 63
64 – 68
• Consumers
69 – 72
• Specialties
73 – 74
• Management control
75 – 77
• Investment policy
78 – 80
• Purchasing optimisation 81 – 88
• Subsidiaries’ fixed expenses 89 – 91
• Finance
92 - 191
Phase 4 and Roll-out

50
Tools and methods presentation
Finance

Tools and methods Objectives and principles Users

Guidelines for implementing procedures: Objective:

• Trade Debtors’ procedures  To provide very practical explanations on key issues and to provide  MD, FM, MgM
• Suppliers’ procedures guidelines on implementing existing procedures  MD, FM
Approach:
 Chain analysis of the overall process
 Step by step approach highlighting the most important procedural
elements
Methodologies: Objective:
• Better use of IS (Trade Debtors, Suppliers)  To describe the recipe for implementing the lever  FM, MgM, IT
• Incentives to Sales Representatives Approach:  MD, MgM, FM
• Direct debit implementation  Practical methodologies based on shared experiences  FM, MgM
• Inventory management overview and  MD, Supply
methodology
• Treasurer job description,  FM
• Principles for improving cash forecasting  FM
• Methodology for optimising relationship with  FM
bank
• Guidelines for analysing capital performance
 FM

51
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 - 91

Phase 4 and Roll-out 92 – 191

• Phase 4 presentation 92 – 120
- Organisation and resources 93 – 99
- Training sessions 100 – 112
- Tools implementation and follow-up 113 – 118
- New procedures implementation
119 - 120
• Roll-out plans
121 –157
• Detailed training sessions
158 - 191

52
65 training sessions will support the tools implementation

As of October 31st

Nb of Nov. 01 Dec. 01 Jan. 02 Feb. 02 March 02 April 02 May 02

Training Sessions sessions 46 47 48 49 50 51 52 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22

Network Managers 2

Shop Manager 5

Sales representatives 21

Maintenance 5
Manager
Pilot phase Implementation
Treasurer 4

Consumers Manager 5

Regional Specialties 4
Engineer Analytical roll-out in some sites
Controlling roll-out
Controller 6 Analytical Pilot Preparation

Insecticides/Solvents 11
Manager

Purchaser 2
65
53
Training provided for Network Manager

Merchandising
Merchandising
Shop Tool
2 d.

P&L Tool
P&L Stations Documents 1 d.
Rent policies and contract

Contribution Model (CDC)

Profitability
Investment profitability
1 d.

4 d.
2 sessions scheduled (Network Manager convention in Paris)

54
Training provided for Shop Manager

Merchandising
Merchandising
Shop Tool
5 d.

5 sessions scheduled (Dakar, Douala, Paris (2), Johannesburg)

55
Training provided for Sales Representative

P&L Tool
P&L Stations Documents 3,5 d.
Rent policies and contract

21 sessions scheduled (Dakar (2), Abidjan (2), Douala (3), Paris

(2), Antananarivo, Casablanca, Tunis, Beirut, Accra, Lagos (3),
Dar Es Salaam, Johannesburg (2), Nairobi)

56
Training provided for Maintenance Manager

Maintenance Tool
Maintenance
Guidelines
3 d.

5 sessions scheduled (Abidjan, Douala, Paris (2), Nairobi)

57
Training provided for Treasurer

Cash Management Tool

Treasury
Guidelines
5 d.

4 sessions scheduled (Abidjan, Dakar, Paris, Nairobi)

for consolidated subsidiaries

58
Training provided for Consumer Manager

Segmentation
Market
Prospecting Tool
0,5 d. to 1 d.

Commercial Consumer Rebate Policy

policy Contracts
1 d.

Contribution Model (CDC)

Profitability
Investment profitability
1 d.

2,5 d. to 3 d.

5 sessions scheduled (Dakar, Douala, Paris (2), Johannesburg)

59
Generic roll-out plan (cont’d)

Action plan: Margin improvement - Prospecting Software (2/2) (Group E) -

Action plans Main Tasks Tasks Responsibles

 Margin  To install the software in affiliate  Local administrator
improvement:  To name a local administrator  MDs
prospecting
 To identify host computers architecture and install the software 
software (2) Local administrator
 To train extra users with example oriented approach  Local administrator
 To test synchronization locally if required  Local administrator
 To prepare screens prints (paper version) for data collection  Local administrator

 Marketing Manager
 To organize prospecting process in
 Marketing Manager
subsidiaries  To define targeted segment based on market knowledge/survey
 Consumer manager
 To identify key prospects on targeted segments
 Marketing Manager
 To assess workload and define individual prospecting program
 Marketing Manager
 To dedicate administrative staff for data input
 Marketing Manager
 To organize periodic prospecting reviews for next 12 months to
track progress
 Consumer manager
 To launch prospecting in subsidiaries
 Sales representative
 To implement prospecting action plan with systematic data
input after visits
 Head of sales
 To maintain high control in first year to ensure long term use
 Consumer manager
 To identify first potential for additional business and define
action plan
 Marketing Manager
 To test synchronization with HO

 Marketing Manager/MD
 To organize a "prospecting meeting" to
assess the impact (typically after 12  Consumer Manager
 To measure individual and global performance on the basis of
Months)
revenue generation
 Marketing Manager/MD
 To define new targets for development and action plans

60
Generic roll-out plan (cont’d)

Action plans: New activities – Solvents (Group E) -

Action plans Main Tasks Tasks Responsibles

 Training  Training session  OM
 New activities :
Solvents (advanced
countries)  Revision of current proposal  OM/TFS
 Decision process
 Decision of current development proposal  MD/DO

 Implementation  Finalization of an action plan  MD

 Implementation of the decision  MD

 Ex post analysis  Sales and profitability evaluation  MD

 New activities :
Solvents (other
countries)  Training  Training session  OM

 Data collection  Identification of missing data  OM/TFS

 Investigation on missing data  Marketing Manager

 Finding reports  Market assessment report  MD

 Evaluation of the findings  OM/TFS
 Further field enquiry  Spec. Manager / Mark. Manager

 Development plan  Finalization of a development plan  OM/TFS

 Calculation of investment requirement  MD
 Evaluation of the development plan and decision  MD/DO

  Finalization of an action plan  MD

Implementation
 Implementation of the decision  MD

 Ex post analysis  Sales and profitability evaluation  MD

61
 Generic roll-out plan (cont’d)

Action plans: New activities – Insecticides (1/2) (Group E) -

Action plans Main Tasks Tasks Responsibles

 Preliminary phase  Product mix finalization  Aerosol Product policy finalization  OM


 OM
Mosquito coils Product policy finalization
 OM
 Marketing tools finalization

 OM
 Training  Training session

 Insecticides products  Assessment of gains improvement  Re-evaluation of market organization and practices  Spec. Manager / Mark. Manager
(Market optimization)
 Analysis of causes for weaker performance on specific fields of  Spec. Manager / Mark. Manager
activities
 Evaluation of the findings
 OM
 Marketing action plan
  Spec. Manager / Mark. Manager
Preparation of the marketing plan of action
  Spec. Manager / Mark. Manager
Calculation of the profit and loss account
 Evaluation of the marketing action plan and the profitability  OM
  MD
Final validation of the marketing policy

 Marketing plan implementation

 Implementation of the plan and identified corrective actions  Spec. Manager / Mark. Manager
 Launching of new products, whenever necessary  Spec. Manager / Mark. Manager

 Ex post evaluation
 Evaluation of Sales results  Spec. Manager / Mark. Manager

62
 Generic roll-out plan (cont’d)
Action plan: New activities – Insecticides (2/2) (Group E) -
Action plans Main Tasks
 Homologation process
 Insecticides products
launching
 Local manufacturing investigation
 Market data collection
 Marketing action plan
 Implementation of the marketing plan
 launching process
 Ex post evaluation
Tasks Responsibles
 Identification of insecticide homologation procedure  Spec. Manager / Mark. Manager
 Constitution of the registration file  Spec. Manager / Mark. Manager
 Follow up of the process of approval  Spec. Manager / Mark. Manager
 Investigation of potential supply sources  Operations
 Investigation on raw material procurement  Operations
 Determination of exemption rule and taxation products components  Operations
 Financial feasibility study
 Negotiation for local manufacturing  Operations
 Setting up procedure to control production process  OM
 OM
 Completion of the market study
 Completion of the customer behavior survey
 Spec. Manager / Mark. Manager
 Spec. Manager / Mark. Manager
 Market potential evaluation
 Spec. Manager / Mark. Manager
 Products costing and pricing positioning analysis
 Spec. Manager / Mark. Manager
 Preparation of the marketing action plan
 Spec. Manager / Mark. Manager
 Calculation of the profit and loss account
 Spec. Manager / Mark. Manager
 Final validation of the marketing policy
 MD
 Setting up of the Marketing organization
 Spec. Manager / Mark. Manager
 Preparation of the launching campaign
 Spec. Manager / Mark. Manager
 Preparation of the reporting process  Spec. Manager / Mark. Manager
 Field client prospecting  Spec. Manager / Mark. Manager
 Launching of the products  Spec. Manager / Mark. Manager
 Sales and profitability evaluation  MD
63
Agenda

Pages

2 - 54
Project presentation
55 - 91
Tools and methods presentation
92 – 191
Phase 4 and Roll-out 92 – 120
• Phase 4 presentation 121 –157
• Roll-out plans 121 – 126
- 127 – 132
Group A
133 – 135
- Group B
136 – 141
- Group C 142 – 149
- Group D 150 – 154
- Group E 155 - 157
- Group F 158 - 191
- Group G
• Detailed training sessions

64
Generic roll-out plan (cont’d)

- Action plan: Asset Reduction (Group F) -

Action plans Main Tasks Sub-tasks Responsible

 Asset reduction  Review of levers for asset reduction  Review the proposed guidelines for asset  MDs and Management team
reduction and the data collected for the
project
 Review the investment plan up to 2004 in line  MDs and Management team
with the proposed asset reduction

 Identification of assets to be reduced  Preparation of country package  MDs and Management team

 Preparation of a schedule for asset  MDs

reduction
 Validation of asset reduction and  Dos
timeplan
 Follow-up of schedule
 MDs/ Internal Controllers

65
Generic roll-out plan (cont’d)
- Action plan: Asset Investment Guidelines (Group F) -
Action plans Main Tasks
 Asset Investment Guidelines (1/2)
 Dissemination of the Asset
Investment Guidelines to related
parties
 Review investment analysis practices
 Post-investment follow-up
 Accounting procedures and
reporting data
66
Sub-tasks Responsible
 Issuing procedures as recommended  OM/SG & OM/DL/LCI
by the Asset Investment Guidelines
 Setting up management committees to  MDs
prepare action plans to adapt existing
subsidiary procedures and practices
 Review strategic approach per activity  MDs and OM/DC
in light of Attractiveness & Performance
analyses
 Set investment parameters in line with
attractiveness analysis per activity  MDs and OM/DC
 Preparation of follow-up files  Owner of the initial
 Preparation of critical reports in the investment file
case of significant discrepancies with (Marketing managers
projections and activity managers)
 Restatement of assets, if necessary  MDs, Heads of Accounting,
(exceptional depreciation, capex/opex Controllers
rules, etc.)
 Review of assets in light of investment  Accounting Departments,
guidelines to see if any restatements are Controllers
necessary
 Have the restatements made, if necessary  Controllers
 Adjusting depreciation rates for Group
consolidation from year 2002
 MDs
 Identify discrepancies between current
depreciation methods and Group methods
 Analyse and test how the accounting
system will allow computation of 2
depreciation rates and deferred tax
 Issue internal memo to adopt Group rules
and rates
Generic roll-out plan (cont’d)
- Action plans: Asset performance and Attractiveness tool (Group F) -
Action plans
 Asset Investment Guidelines
(2/2)
 Asset Performance and
Country Attractiveness tools
Main Tasks
 Asset inventory counts
 Review of the current performance
and attractiveness assessment as
delivered by the OM+ project
 Bi-annual update of figures for
Performance analysis (with Results
& Budgets)
 Annual update of figures for
Attractiveness analysis (with
Budgets)
 Communicating the results to
Committee OM with qualitive
analysis of budgetary meetings
 Ensuring values from the tools are
applied in investment files
67
Sub-tasks Responsible
 Schedule the asset counts  Internal Controllers
 Review procedures for asset inventory counts,  MDs
review fixed asset delivery ID form  Sales reps to count assets at "client"
 Assign the responsible people for inventory count sites
and the one in charge of filling permanent files  Operations department to count all
 Carry out the actual inventory counts (Overseen by other assets
Internal Controllers)  Internal Controllers
 Check consistency of counts with asset register and  Internal Controllers
updating of asset register
 Review fixed asset permanent files, include the
updated fixed asset ID form
 restate physical location of assets id discrepancies
are suspected
 Treatment of BU 2002-Plan 2004  OM/SG & OM/DC
 Eventual adjustments
 Qualitative analysis of results for Comitte OM  OM/STR
 OM/SG
 OM/DC
 OM/STR & OM/SG
 OM/DC & OM/STR
Generic roll-out plan (cont’d)

- Action plans: Investments and asset management (Group F) -

Action plans Main Tasks Sub-tasks Responsible

 Economic evaluation models
1.CALTRIOM :
Network (developed by group A)
2.COMTRIOM :
General trade (developed by group E)
3. CYTRIOM :
Procurement of LPG cylinders
(developed by group F)
 Dissemination of the models to the  Define general parameters  MDs
users  Starting to use the model
 Training of the users  OM+ & OM/DC
 Starting to use the model  Marketing Managers or activity
managers

 Client Contribution Account models  MDs

1. For Outlets
(developed by group A)
2. For General trade
(developed by group E)
3. For distribution of LPG cylinders
(developed by group F)
 Dissemination of the models to the  Define general parameters
users  Starting to use the model
 Training of the users  OM+ & OM/DC
 Starting to use the model  Marketing Managers or
activity managers
 MDs and Marketing
 Review of client contribution account as
and when necessary managers or activity
 Annual review of contribution account managers
results  MDs and Marketing
managers or activity
managers

 Proposal of a tool for the control
of LPG cylinders
(working stocks & cylinder
rotations)
 Dissemination of the model to the
users
 Training of the users
 Starting to use the model
 Monthly inventory counts of cylinders in  MDs
hands at company depots
 Position of cylinders form to be  OM/DC
updated, reconciliation of stock and
fixed asset
 Set schedule for quarterly inventory
 Marketing Managers or
counts at each client sites
LPG/Specialty Managers
 Identification of dormant stocks at client
sites
 Adjustment of working stocks at client
site

68
Agenda

Pages

2 - 54
Project presentation
55 - 91
Tools and methods presentation
92 – 191
Phase 4 and Roll-out 92 – 120
• Phase 4 presentation 121 –157
• Roll-out plans 121 – 126
- 127 – 132
Group A
133 – 135
- Group B
136 – 141
- Group C 142 – 149
- Group D 150 – 154
- Group E 155 - 157
- Group F 158 - 191
- Group G
• Detailed training sessions

69
Generic roll-out plan (cont’d)
- Action plan: Dashboard tool (Group G) -
Action plans Main Tasks
 Dashboard Tool   Choice & Acquisition of tool
Procurement of Dashboard
Tool
 Set-up of dashboard Tool
 Pilot test Dashboard Tool
 Deploy Dashboard Tool
 Train on use of tool &
procedures
Tasks Responsibles
 DSI
 Install hardware & software  DSI
 Set-up basic screens according to predefined layout  DSI
 Set-up alarms for indicators  DSI
 Set-up integrity tests subsidiary  DSI
 Define security profiles subsidiary  Group G
 Set-up security profiles subsidiary  DSI
 Set-up reports production subsidiary  DSI
 Define consolidation parameters for tool  OM/BRC
 Set-up consolidation parameters for tool  DSI
 Set-up integrity tests head office  DSI
 Define security profiles head office  OM/BRC
 Set-up security profiles head office  DSI
 Set-up reports production head office  DSI
 Select subsidiaries for pilot tests  Group G
 Pilot test data capture and replication in pilot subsidiary  Controller subs
 Pilot test dashboard reception and integrity in head office  BRC
 Pilot test data capture & consolidation of dashboard at head  BRC
office
 Pilot test replication in head office  BRC
 Deploy dashboard tool to remaining subsidiaries  DSI
 Capture data for period from beginning of year in subsidiary  Controller subs
 Check integrity of data replication in each subsidiary  Controller
 Capture data for period from beginning of year in head office  Controller HO
 Check integrity of data replication in head office  BRC
 Organise training of subsidiaries on use of tool  Group G
 Hold training sessions on use of tool & procedures  Group G
70
Generic roll-out plan (cont’d)

- Action plans: Analytical scheme, procedures and organisation

(Group G) -
Action plans Main Tasks Tasks Responsibles

 Analytical scheme  Study analytical scheme  Study codification of subsidiary systems for analytical  OM/FCI
scheme

 Codify pilot subsidiaries  Codify parameters for analytical scheme in pilot  OM/FCI
subsidiaries
 Test coherence of data from analytical scheme in pilot
 Controller subs
subsidiaries
 Develop interface between Dashboard and Analytical
scheme for pilot subsidiaries  OM/FCI

 Assist remaining subsidiaries in
implementing analytical scheme
 Organise & Present analytical scheme to remaining  Group G
subsidiaries
 Develop action plan for remaining subsidiaries to  OM/FCI
codify analytical scheme
 Assist subsidiaries in implementing analytical scheme  OM/FCI
codification
 Develop interface between Dashboard and Analytical
 OM/FCI
scheme for remaining subsidiaries
 Test coherence of data in analytical scheme for
remaining subsidiaries  Controllers subs

 Procedures  Finalise development of procedures  Group G

 Write specified procedures relating to use of tool
based on tool  BRC
 Formalise procedures at head office
 Diffuse procedures to subsidiaries  BRC

 Organisation  Implement organisational changes  OM Codir

subsidiaries & head-Office  Choose organisational style
 Appoint staff applying new job profile  In-charge of Controllers

71
Agenda

Pages

Project presentation 2 - 54

Tools and methods presentation 55 - 91

Phase 4 and Roll-out 92 – 191

• Phase 4 presentation 92 – 120
• Roll-out plans 121 –157
• Detailed training sessions 158 - 191

72
OM-Plus training principles

The main objectives of the training that will be provided on tools and
methods identified by OM-Plus team during Phase 3 are the following:
• A complete appropriation and the optimal use of these tools by staff
• Improvement of skills and professionalism on some specific domains

The training sessions are planned on a short period but their correct
roll-outs require a strong involvement from everyone, and a perfect
coordination of all attendants: Subsidiaries, OM Headquarters,
Campus, External experts and OM-Plus Project team

Therefore, it is crucial to ensure that the trainees:

• Are identified and will be free
• Have really attended the trainings for which they are enrolled
• Have taken appropriate arrangements to consolidate the knowledge of these
new tools

73
OM-Plus training organisation

Why ?
Training sessions will allow OM to achieve the following objectives:
• Set up a standard implementation of action plans
• Complete the knowledge on identified subject
• Optimise the use of tools provided
• Propagate the messages through « training of trainers » concept
• Reinforce teams’ motivation and commitment
• Reinforce synergies (between subsidiaries, between Head office and Subsidiaries)

What ?
Training sessions will refer to:
• Tools to be deployed
• Action plans to be implemented
• Technical expertise on selected topics to be acquired

Who ?
• Level N / N-1 / N-2 / N-3…
• Field staff, their managers and trainers

74
 How ?
• Training course: with host-trainer (external or internal to the subsidiary)
• Self training session: with appropriate tools
• Consolidation session: self assessment (with support) following a training
course
Training process will be managed by OM-Plus contact and the Human
Resources manager
Supports used: paper, cd-rom (training, self training), IT (hard and
software)

Where ?
• In usual working environment
• In other locations allowing a minimum absence from the subsidiary

Trainings will be prepared in coordination with subsidiaries, and will use

with adequate means. Efficiency will be assessed during and after
completion

75