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Vers un contrôle de gestion stratégique : un exemple de mise en œuvre

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  • de Jaegere, Antoine

Abstract

Next to the classical management control, new approaches are now expanding : they are founded on a horizontal representation of the firm. Apart from the field of production management in which these new methods were very fruitful, few applications have been proposed. The aim of the article is to prove that such approaches can be implemented. A formal enterprise model is built for this purpose and a planning/control tool of management is constructed. In conclusion, it is proposed to generalize by the means of a formal frame which can underlye the implementation of these new methods.

Suggested Citation

  • de Jaegere, Antoine, 1991. "Vers un contrôle de gestion stratégique : un exemple de mise en œuvre," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 206.
    • Handle: RePEc:ags:ersfer:351722
    DOI: 10.22004/ag.econ.351722
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    References listed on IDEAS

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    1. Ponssard, Jean-Pierre & Tanguy, Hervé, 1989. "Un cadre conceptuel commun à la planification et à la concurrence : formalisation théorique et implications pratiques," L'Actualité Economique, Société Canadienne de Science Economique, vol. 65(1), pages 86-104, mars.
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    Keywords

    Farm Management;

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