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Tableau de bord

Author

Listed:
  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

Abstract

Compte tenu de l'évolution de l'environnement économique, les entreprises sont confrontées aujourd'hui à de nouvelles problématiques en matière de suivi et d'évaluation de la performance. Ce sont là de nouveaux enjeux pour le contrôle de gestion auxquels le tableau de bord peut répondre. Après avoir défini tout d'abord l'outil, son champ d'application, et son cadre d'analyse, le document revient sur les notions de performance et d'indicateurs en les approfondissant. Une démarche de construction d'un dispositif de tableaux de bord est ensuite proposée et expliquée. Enfin, les principales approches conceptuelles de l'outil sont présentées et analysées.

Suggested Citation

  • Christophe Germain, 2003. "Tableau de bord," Post-Print hal-00798393, HAL.
    • Handle: RePEc:hal:journl:hal-00798393
    as

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