The contribution of management control tools to measuring and monitoring the performance of Moroccan SMEs: the case of the Fès-Meknès region

Abstract

The issue of performance management is currently at the heart of every organization's new managerial strategies. As a result, it is very difficult to limit performance to the two levels of reality to which it refers: performance is both the objective and the main tool of organizations' strategic visions. The analysis of performance as the main objective of private-sector companies is particularly conducive to the implementation of performance measures, linking these two main axes of reality.

In addition, corporate strategy is increasingly focused on improving performance through the use of managerial tools such as controlling. Long considered a cost center, it has become a strategic pillar and an essential lever for organizational performance.

A range of innovative management control tools have been put in place to provide managers with timely, relevant information. These include activity-based costing and management. There are two types of dashboard: the French tableau de bord and the balanced scorecard.

This article aims to assess the contribution of management control tools to performance measurement and management, particularly for SMEs in the Fes-Meknes region.