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Quel système de contrôle de gestion pour piloter une Supply Chain ?

Author

Listed:
  • Claude Fiore

    (CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université)

  • Imane El Kartit

    (CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université)

Abstract

Depuis la fin des années 90, nous assistons à un véritable renouveau du contrôle de gestion, tant au niveau académique que managérial. Plusieurs études sur l'évolution des pratiques de contrôle de gestion dans les entreprises, indiquent que ces dernières s'orientent de plus en plus vers l'adoption des modes de pilotage inter-organisationnels. Nous citons à titre d'exemple les tableaux de bord inter-firmes ; le plan d'affaire conjoint (joint business plan) ; l'analyse stratégique et conjointe des coûts et la comptabilité à livres ouverts. Ce papier consiste donc à présenter les résultats d'une étude descriptive des pratiques adoptées par 50 « contrôleurs de gestion supply chain » en France que nous avons identifiés dans le réseau socio-numérique professionnel Viadeo. L'analyse des premiers résultats obtenus montre que dans le contexte de la supply chain, les systèmes de contrôle de gestion sont amenés à sortir des frontières traditionnelles de l'entreprise pour assurer un mode de pilotage conjoint caractérisé par une forte interactivité inter-organisationnelle.

Suggested Citation

  • Claude Fiore & Imane El Kartit, 2016. "Quel système de contrôle de gestion pour piloter une Supply Chain ?," Post-Print hal-01477188, HAL.
    • Handle: RePEc:hal:journl:hal-01477188
    Note: View the original document on HAL open archive server: https://amu.hal.science/hal-01477188
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    References listed on IDEAS

    as
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