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Modéliser la production : un point de départ pour rénover la planification et le contrôle d'une activité

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  • Hervé Tanguy

Abstract

[eng] Recent research in planning and cost management systems lead to a global reassessment of concepts generally used in management control. According to these new ideas, other planning tools enhancing other relationships inside the firm should be inplemented. Based upon an industry case, this paper propose a starting point : a new way to modelize the production process. [fre] Les recherches actuelles en contrôle de gestion s'inscrivent dans une remise en cause globale des concepts qui fondent la conduite d'une activité (stratégie, planification, contrôle). Pour concrétiser ces idées, d'autres instruments sont à inventer qui vont favoriser de nouvelles relations à l'intérieur de l'entreprise. La modélisation de la fonction de production constitue alors un bon point de départ pour rénover le processus de planification.

Suggested Citation

  • Hervé Tanguy, 1991. "Modéliser la production : un point de départ pour rénover la planification et le contrôle d'une activité," Économie rurale, Programme National Persée, vol. 206(1), pages 23-28.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1991_num_206_1_4234
    DOI: 10.3406/ecoru.1991.4234
    Note: DOI:10.3406/ecoru.1991.4234
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