IDEAS home Printed from https://ideas.repec.org/a/prs/recoru/ecoru_0013-0559_1991_num_206_1_4249.html
   My bibliography  Save this article

Vers un contrôle de gestion stratégique : un exemple de mise en œuvre

Author

Listed:
  • Antoine de Jaegere

Abstract

[eng] Next to the classical management control, new approaches are now expanding : they are founded on a horizontal representation of the firm. Apart from the field of production management in which these new methods were very fruitful, few applications have been proposed. The aim of the article is to prove that such approaches can be implemented. A formal enterprise model is built for this purpose and a planning/control tool of management is constructed. In conclusion, it is proposed to generalize by the means of a formal frame which can underlye the implementation of these new methods. [fre] A côté du contrôle de gestion traditionnel se développent actuellement de nouvelles approches fondées sur une représentation horizontale de l'entreprise. En dehors du domaine de la gestion de production où ces approches ont été très fécondes (MRP, Juste à Temps), peu d'applications en sont proposées. L'objectif de cet article est de démontrer la faisabilité de la mise en œuvre de telles approches. A cet effet, un modèle formel d'entreprise est construit, et un outil de planification/contrôle de la situation de gestion correspondante en est élaboré. La conclusion propose une généralisation sous forme de cadre formel pouvant sous-tendre l'instrumentation de ces nouvelles approches du contrôle de gestion.

Suggested Citation

  • Antoine de Jaegere, 1991. "Vers un contrôle de gestion stratégique : un exemple de mise en œuvre," Économie rurale, Programme National Persée, vol. 206(1), pages 97-104.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1991_num_206_1_4249
    DOI: 10.3406/ecoru.1991.4249
    Note: DOI:10.3406/ecoru.1991.4249
    as

    Download full text from publisher

    File URL: https://doi.org/10.3406/ecoru.1991.4249
    Download Restriction: no
    File URL: https://www.persee.fr/doc/ecoru_0013-0559_1991_num_206_1_4249
    Download Restriction: no
    File URL: https://libkey.io/10.3406/ecoru.1991.4249?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jean-Pierre Ponssard & Sébastien Steinmetz & Hervé Tanguy, 1996. "Jeux d'équipe avec interface et coordination dans l'entreprise," Revue Économique, Programme National Persée, vol. 47(5), pages 1063-1088.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:recoru:ecoru_0013-0559_1991_num_206_1_4249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/ecoru .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.