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Une approche de la performance des services fonctionnels : l'évaluation des centres de coûts discrétionnaires

Abstract : The thesis is divided into three parts. The first part is devoted to performance evaluation in functional departments. It describes the strategic importance of these departments, defines their role and the nature of their contribution to the achievement of the organization's general goals. This first part then analyses the concept of performance, showing the specific difficulties of this problem in functional departments and suggests a performance evaluation model designed for functional activities. The second part of the thesis addresses the subject of discretionary activities, as covered in management control literature. It proposes a definition and a typology of theses activities. An analysis of the various processes and models of control suggested for these activities and of the available performance evaluation methods leads to a hypothesis relating the various characteristics of the discretionary activities to specific listed methods. The third part presents the results of two empirical studies; one of them was a survey addressed to controllers; the second study consisted of interviews of either controllers or functional managers. Both studies describe performance evaluation systems and practices in functional departments in companies operating in France, as well as the respondant's perception of the problem
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Submitted on : Monday, May 26, 2014 - 8:54:35 AM
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  • HAL Id : pastel-00995996, version 1



Véronique Malleret. Une approche de la performance des services fonctionnels : l'évaluation des centres de coûts discrétionnaires. Gestion et management. Université Paris Dauphine - Paris IX, 1993. Français. ⟨NNT : 1993PA090042⟩. ⟨pastel-00995996⟩



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