2008<<e]]<]<<- <<]c<^j]<p^_

j]<f]<^<<<^]<l^u<
 
 K
 K
! J"#$ !*)('&J

:


) (



.
.
. :

Abstract:
The Defining of company's Implementations is considered as the one of
the most principal busyness of management control; which the recent,
appropriate, and operational information relies on company performance. the
current accounting information systems (financial accounting, cost analytic
and budgeting system) don't usually cover the modern managing control
needs, that's why its necessary to complete these contemporary accounting
systems through a tool that can supply frequently and speedily the required
information to the managers about the activities' functioning. This tool is the
dash boards which monitor and control strongly the daily operations
performance.
Through this article, we attempt to depict the dash board efficiency and its
importance for the management control system improvement in the Algerian
company.
Key words: management control system, dash boards, management
effectiveness.

j]<<^j]<]<<<I<<e<}<<^q

_<geJ_Ku<uJ

:

:




.





" "

.


:
.1

.2
.3
.4

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
:
-1 :

...

.
Spari.S Alazard.C "

.
" .1 Yves jean
Saulou

.

:



.



.


.

) ( :

]2008<<<e]]<

_<geJ_Ku<uJ

) :(1

- )(

- .

) 10+ - ) 1+ (3+

(25+

Source: H. lning et autres, Le Contrle de Gestion: Organisation et Mise en

uvre, 2e d. Dunod, Paris, 2003, p146.

-2 :
:

:
) (... ) (...


.

:

4

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<



.

:
.
.



.3
-3 :



:
): (2
.

:1
:2
:

: ) (...

]2008<<<e]]<

_<geJ_Ku<uJ

.
1 .

.


.
. : .


.

:
) ( ) (
.
: .
) (..
.

) (....



.

:
.
.
6

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<

: ) (

. ) (
) (.

:
) (

.4
:


. :
-1 :
) ( .
.
.
-2 :
. :5

:
) (
) (
.

:

]2008<<<e]]<

_<geJ_Ku<uJ

.

:
) (..
) .(..

.
) (OVAR
" "Objectifs- Variables daction- responsabilit
. OVAR


.


.
-3 :
.
.

.
-4 :
.

) .(..

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
-5 : ) (


) .(..
:

" "Data Warehouse
"."ERP : Enterprise Ressource planning

:

" ."Executive information system " "EIS


. " "EIS
) (.7
-6 :

.

:

:
.
.
:

]2008<<<e]]<

_<geJ_Ku<uJ

) :(3
............

...

...

: :

.
.

:
.


. :

10

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<

) :(1

Source : Daprs: P.Boisselier, contrle de gestion cours et applications, d. Vuibert,

Paris, 1999, p76 .

.
.
]2008<<<e]]<

11

_<geJ_Ku<uJ

:



.

" "
.


.


.

:8

.

.

.
9

)< (7 .
: :


.
-1 :
.
12

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
.
.

)
( . .



: :
-1 :
... ) (..
) (.. -

-2 :
) (..
) (..
) (
-

-3 :
-

-4:
-

-5:
/ - /

-2


.

.
]2008<<<e]]<

13

_<geJ_Ku<uJ

.


.

:
.

.
) (.. )
.(..

:
.
. :


.

:



.

.2

.

14

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
) (
.
.
: ) (
-1 Balanced Scorecard

Robert S.Kaplan . .David P.Norton
:


.




.


.

]2008<<<e]]<

15

_<geJ_Ku<uJ

) :(2

.
. . -

) .....( BBZ

- .

) ( - ) (

Source : M. Leroy, Le Tableau de Bord au Service de Lentreprise, d. Organisation,

Paris, 2001, p134.

16

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
-2

.10

.

.

11

:

"Laxe "Financier

"Laxe "clients

"Laxe "processus internes

"Laxe "apprentissage organisationnel


.
- :
.

.
:
.
- "" :

:
...

]2008<<<e]]<

17

_<geJ_Ku<uJ

) (
) ( )(.
- " :

:


.

.






.
.
) ( .
) (.

:

: .

...

18

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<

)( :
:
.

: .
:
.
- :
.

. :


. ) :
.(...



.


.




. :
-

]2008<<<e]]<

19

_<geJ_Ku<uJ

.
.
:





.




.

.
:
1

Alazard C et Spari S., Contrle de Gestion, 5me dition, d. Dunod, Paris,

2001, p591
2
Saulou J. Y., Le Tableau de Bord du Dcideur, Les Editions Dorganisation,
Paris 1982, p40
3
Leroy M., Le Tableau de Bord au Service de Lentreprise, d. Organisation,
Paris, 2001, pp42-43
4
Ibid, pp.67-71
20

_^<<]c<^j]<p

j]<f]<^<<<^]<l^u<
5

Demeestre R., Comptabilit de Gestion et Mesures des Performances,

Edition Dunod, Paris 2004, pp81-82
6
Fernandez A., les nouveaux tableaux de bord des managers,3eme dition, d.
organisation, paris, 2003, p315
7
Gervais M., Contrle de Gestion, 7me dition, d Economica, Paris, 2000,
pp 626-627
8
Selmer C., Concevoir le Tableau de Bord, d. Dunod, Paris 1998, p205
9
Charpentier M et Grandjean P., Secteur Public et Contrle de Gestion,
Edition Dorganisation, 1998, p241
10
R.S,Kaplan et D.P.Norton. Le Tableau de Bord Prospectif , Traduit de
lamricain par M. Sperry, d. Organisation, 2001, pp.35-37
11
Horngren C et autres, Contrle de Gestion et Gestion Budgtaire, 2me
Edition, Traduction de G. Longlois, d. Pearson Education Paris, 2003 ,
p344

21

2008<<<e]]<]