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Les systèmes d’information de pilotage,les tableaux de bord

Author

Listed:
  • Christine Marsal

    (Université de Bourgogne)

  • Denis Travaillé

    (Université de Montpellier 2)

Abstract

Quel rôle joue le système d’information dans le pilotage par les tableaux de bord ? Pour répondre à cette question, l’article montre d’abord que , tant les développements récents dans la littérature en systèmes d’information avec les EIS, que ceux en contrôle de gestion, justifient le rôle crucial joué aujourd’hui par le système d’information dans la construction et l’utilisation de tableaux de bord performants. Il décrit ensuite les nouvelles offres décisionnelles dites de « business intelligence » en montrant leurs apports et leurs limites pour un système de tableaux de bord efficace dans un contexte de compétitivité accrue. L’article est illustré par le cas de l’entreprise industrielle et celui de la banque.

Suggested Citation

  • Christine Marsal & Denis Travaillé, 2006. "Les systèmes d’information de pilotage,les tableaux de bord," Working Papers CREGO 1060901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1060901
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    More about this item

    Keywords

    Aide à la décision; Business Intelligence; E.I.S.; indicateurs; pilotage opérationnel; pilotage stratégique; tableau de bord.;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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