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Managerial implications in real time information system applied for a paper mill
[Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]

Author

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  • Amaury Loup Gayet

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Sylvain Rubat Du Mérac

Abstract

Currently, methods of management control are calculating the cost ex post. The measurement of differences that allow corrective actions is delayed. The acceleration of the processing time associated with real-time sensors and big data can provide real-time measurement of differences and immediate corrective action. Our study case wants to present the conceptual model of data applied. It should allow to manage these informational flows by a managing applied tool. This tool is taking the form of a cross dynamic grid. We will develop also the managerial implications linked to this tool. Our results will explain the contribution of this built tool to the decision making process. In conclusion, we will explain why the real-time appear to be a major innovation in accountability.

Suggested Citation

  • Amaury Loup Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]," Post-Print hal-01713664, HAL.
    • Handle: RePEc:hal:journl:hal-01713664
    Note: View the original document on HAL open archive server: https://hal.science/hal-01713664
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    References listed on IDEAS

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    1. Amaury Loup Gayet & Pierre Fenies & Sylvain Rubat Du Mérac, 2014. "Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added [Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A," Post-Print hal-01713802, HAL.
    2. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    3. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    4. Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 5(1), pages 77-99, March.
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    1. Amaury Loup Gayet, 2017. "Comment manager la créativité ? Vers un nouveau paradigme organisationnel… Observations de terrains innovants en France," Post-Print hal-01713658, HAL.
    2. Amaury Loup Gayet, 2018. "How to transfer real time and big data management control methods of the industry to the service? [Comment transférer au service les méthodes de contrôle de gestion temps réel et big data de l'indu," Post-Print hal-01820412, HAL.

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