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Améliorations dans la mise en oeuvre du balanced scorecard : le cas d'une compagnie d'assurance

  • Pierre-Laurent Bescos

    ()

    (Edhec Business School - Edhec Business School)

  • Philippe Foulquier

    ()

    (Edhec Business School - Edhec Business School)

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    La mise en oeuvre du Balanced Scorecard a fait l'objet de nombreux travaux, mais il n'en est pas de même pour ceux concernant l'amélioration sur la durée des systèmes mis en place. Nous proposons dans cette communication une étude de cas permettant d'analyser comment une expérience de longue période peut donner lieu à des changements pour en améliorer l'efficacité et maintenir ainsi son intérêt pour une entreprise. Principalement, des améliorations sont possibles par l'utilisation de la carte stratégique, par un meilleur choix d'objectifs et d'indicateurs, et enfin par l'insertion du Balanced Scorecard dans l'ensemble des outils de pilotage d'une organisation. Cependant, cet outil semble donner tous ses bénéfices et permettre de nombreux aménagements s'il est pratiqué avec un style de contrôle interactif.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/64/67/51/PDF/Bescos_Foulquier.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00646751.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646751
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00646751/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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