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Return on Investment     71

                           system is structured in silos, with heterogenous databases
                           for products and services, without unified code management;
                              –   what is the price of not respecting a business
                           regulation due to financial statements with non auditable
                           reference and master  data?  This data may be locked  and
                           dispersed in databases that are unable to restore a full and
                           unified data history that can be used by business users and
                           auditors of business regulations;
                              –   what is the price of  a poorly managed personnel
                           rotation due to heterogenous descriptions of posts and skills
                           with different data coding depending on production lines,
                           with no reason other than the IT silos that trap the data in
                           heterogenous technical structures?

                              Nothing prevents taking these malfunctions into financial
                           consideration in a new management control that would go
                           beyond the single accounting view. It is then necessary to
                           integrate the analytical keys giving way to a measure of the
                           quality, in financial terms. In the absence of such a
                           management control reform, it is often necessary to rely on a
                           more statistical approach, based on samples, i.e. such as
                           those that we have just given. This exercise will considerably
                           reveal hidden costs that the MDM approach can correct.



                           4.2. The financial gain of data reliability
                              Financial losses due to the reliability of information are
                           less studied than those of non quality, even though they are
                           significant. Data which is of poor quality almost immediately
                           penalizes anyone exposed to it. A reliability defect does not
                           always result in an immediate problem for the process that
                           uses it. This problem will resurface later, which renders
                           execution of any necessary corrections more complex.  The
                           longer the delay, the more significant the risk of a large-scale
                           spread of the problem. It is important to weigh the difference
                           between reliability and data quality:
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