Articulation with Other Tools of Control and Management

Abstract

Enterprise modelling used for developing a costing system offers multiple opportunities for complementarities, as well as conflicts with other tools of management. The most surprising thing in numerous situations is the absence of relationship. My contention is that a full benefit of model­ling is received through articulation of and search for complementari­ties between a costing system and other tools of management. Ideally, one imagines a modelling shared by all the organizational participants and used by them to construct their respective management tools. The reality, however, is far from the ideal. I will present first of all a version of key indicators designed as support for action on costs; after that, I will examine how these tools, developed independently of the costing system, can still contribute to the overall management of performance.