محددات اختيار أدوات مراقبة التسيير في المؤسسة الاقتصادية

الملخص EN

This article aims to study the most appropriate management control tools for the economic enterprise and how they are selected by the management controller, given the multiplicity of tools used to drive the performance of the economic enterprise.

The study concluded that there are two trends that have addressed this issue.

The first trend considers that there are more appropriate management tools influenced by contingency factors such as information and communication technologies, the stability of the environment, the size of the company, etc.

another current believes that management control tools complement each other, and this, to ensure a more complete management of performance.