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Donaldson Brown : R=TxP

Author

Listed:
  • Henri Bouquin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Donaldson Brown est connu pour être le père de la « pyramide Du Pont de Nemours », représentation financière de l'entreprise qui décline le ROI (Return on Investment) en ratios élémentaires (Flesher & Previts, 2013). Il a été, aux côtés d'Alfred P. Sloan, le concepteur et l'animateur du contrôle de gestion pionnier de General Motors. Il n'est pas simple de savoir qui, de l'un ou de l'autre, fut l'initiateur de tel ou tel élément d'un dispositif complexe de management, tant leur collaboration fut quotidienne et étroite. « L'étude d'organisation » de Sloan traçait un cadre que Brown a perfectionné et rendu opératoire.

Suggested Citation

  • Henri Bouquin, 2005. "Donaldson Brown : R=TxP," Post-Print halshs-00158744, HAL.
    • Handle: RePEc:hal:journl:halshs-00158744
    as

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    Keywords

    Brown; contrôle de gestion;

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