واقع استخدام أدوات مراقبة التسيير في المؤسسات الاقتصادية : مديرية الصيانة لمؤسسة سوناطراك بالأغواط نموذجا

الملخص EN

The main concern of thisstudyis to spot light on the use of management controlTools in the maintenance department in Laghouat.

The most important tools are the analyticalaccounting, budgets and dashboard.

Thesetoolsplaysignificantroles in planning, coordination, control and decisionmaking.

In thisstudy, however, a hugeemphasiswillbegiven to the last tworoles.

Wefoundthatthis direction relies on thesetools in the control via analyzing the divergences eachmonth, and accordinglydecisions are takenbased on the given information to avoidanyrecurrence.