دور لوحة القيادة في تحسين أداء وظيفة مراقبة التسيير في المؤسسة الإقتصادية الجزائرية دراسة حالة – شركة الإسمنت عين التوتة الوحدة التجارية تقرت-

Abstract

This study aims to clarify the role of the management control function through the dashboard in the economic organization, where most companies seeking to use this tool effectively and efficiently in order to change current accounting information systems (financial accounting, cost analytic and budgeting system) don't usually cover the modern managing control needs, that's why it’s 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. Therefore, we have projected the theoretical side, on "AIN TOUTA" cement's company, "unit Touggourt", to highlight the importance of the dashboard in the organization, and how this tool contributes to improve the performance and management control function. Through this study, we attempt to depict the dashboard efficiency and its importance for the management control system improvement in the Algerian company Keywords: