Abstract
Next to the classical management control, new approaches are now expanding : they are founded on a horizontal representation of the firm. Apart from the field of production management in which these new methods were very fruitful, few applications have been proposed. The aim of the article is to prove that such approaches can be implemented. A formal enterprise model is built for this purpose and a planning/control tool of management is constructed. In conclusion, it is proposed to generalize by the means of a formal frame which can underlye the implementation of these new methods.
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