معوقات عمل مراقبة التسيير و آليات تجاوزها : دراسة لعينة من الاداريين في مجموعة من المؤسسات الاقتصادية بولاية المسيلة

الملخص EN

The emergence of management control, its development and its results is an inevitable result of economic development, the expansion of institutions, the multiplicity of its functions, and the increasing degree of complexity of its various actions, which has resulted in many obstacles and challenges facing the management control work in the institution, so this research aims to indicate the most important obstacles that can be faced Routing control work and limits the good performance of this function.

Whereas, after conducting a field study, it turns out that many of those who perform this function actually suffer from the presence of these obstacles, and they also see that it is possible to reduce these obstacles by following procedures and directives to avoid these obstacles or limit their impact to improve the performance of the management control function.