دور لوحات القيادة في دعم فعالية مراقبة التسيير .

Abstract

The Defining of company's Implementations is considered as the one of the most principal busyness of management control; which the recent, appropriate, and operational information relies on company performance. the 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. This tool is the dash boards which monitor and control strongly the daily operations performance. Through this article, we attempt to depict the dash board efficiency and its importance for the management control system improvement in the Algerian company.