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1991
- handle: 10670/1.klm2oq
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Ambroise Laurent, « Le contrôle de gestion dans l’entreprise et dans l’administration », Revue française d'administration publique (documents), ID : 10670/1.klm2oq
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Résumé
Management Control in Companies and the Administration. An essential function in companies, management control has no institutional existence in the administration. In the absence of such a mode of control, it is more concerned with economizing than efficacity (the measure of results), and is, above ail, unconcemed with efficiency (the relation between resources and results). The introduction of management control in the administration, which would require substantial reassessment of its modes of operation, is an indispensable condition for modernizing the public service.