Les nécessaires mutations du contrôle de gestion au travers du management coût-qualité-délai : vers le pilotage des performances ?

الملخص EN

The Management control, as system of evaluation and calculation of the costs, faced necessary transformations to adapt itself to the requirements of the interactive structures of networks of companies.

This communication will be interested in factors facilitating and/or slowing down this transformation of the Management control.

To do it, we shall take the case of the Supply Chain Management as frame of these evolutions of the Management control.

Then, we shall try to analyze the relevance of the passage from the Management control system towards the Performance Management System, by raising the question of their difference and their complementarity.

This question will concern in particular the impacts regarding behavior of the actors as well as the used tools.