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Pilotage de la performance et stratégie d'entreprise : l'exemple du Tableau de Bord Prospectif

Author

Listed:
  • Pascal Barillot

    (ONIRIS - École nationale vétérinaire, agroalimentaire et de l'alimentation Nantes-Atlantique)

Abstract

L'évolution des entreprises et de leurs stratégies met en relief le besoin d'adaptation des systèmes de mesure de leur performance. Face à cet enjeu, le contrôle de gestion moderne doit dépasser le strict cadre de la mesure financière et s'intéresser aux différents facteurs explicatifs de la performance, aux relations de causalité qui lient les processus et les actions engagées aux résultats obtenus. Le suivi de cette performance globale peut être réalisé à partir du Tableau de Bord Prospectif, dont la finalité est de mieux rendre compte des dimensions multiples de la performance organisationnelle. Un ensemble cohérent d'indicateurs de performance est proposé afin de mesurer le degré de réalisation de la stratégie à tous les niveaux de pilotage.

Suggested Citation

  • Pascal Barillot, 2001. "Pilotage de la performance et stratégie d'entreprise : l'exemple du Tableau de Bord Prospectif," Post-Print hal-05072683, HAL.
    • Handle: RePEc:hal:journl:hal-05072683
    Note: View the original document on HAL open archive server: https://hal.science/hal-05072683v1
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    References listed on IDEAS

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    1. Epstein, Marc & Manzoni, Jean-François, 1998. "Implementing corporate strategy:: From Tableaux de Bord to balanced scorecards," European Management Journal, Elsevier, vol. 16(2), pages 190-203, April.
    2. repec:dau:papers:123456789/12567 is not listed on IDEAS
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