تقييم فعالية مراقبة التسيير في المؤسسة الاقتصادية : حالة مؤسسة صناعة الكوابل الكهربائية ENICAB

الملخص EN

Through this study, the conceptual framework for management control and its determinants of effectiveness was identified in the organizations.

The management control has seen many developments from its traditional concept related.

To performance evaluation to the modern concept which takes into consideration the strategic dimension, and to try to guide all the actors in the organization towards it.

In order to answer the hypotheses of the study, that are looking at evaluating the effectiveness of the management control in the corporation.

We relied on a set of dimensions, as follow (the focusing of management control and orientation towards the strategy and objectives of the organization; the good timing to submit the information by those who are on top of management control, and confirm its validity; Ensuring that the management control processes clear for decision-making; cost-saving).

On the field study, a study was conducted on a sample of individuals in the electrical cables manufacturing company - Biskra - through a questionnaire containing the various dimensions that measure the effectiveness of the management control.

And then processing the information collected by the questionnaire by statistical program SPSS 22.

There is a significant effectiveness at a significant level of 5% to the management control in the institution under study according to the sample studied