Managerial implications in real time information system applied for a paper mill

Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie

Amaury Gayet () and Sylvain Rubat Du Mérac
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Amaury Gayet: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: Currently, methods of management control are calculating the cost ex post. The measurement of differences that allow corrective actions is delayed. The acceleration of the processing time associated with real-time sensors and big data can provide real-time measurement of differences and immediate corrective action. Our study case wants to present the conceptual model of data applied. It should allow to manage these informational flows by a managing applied tool. This tool is taking the form of a cross dynamic grid. We will develop also the managerial implications linked to this tool. Our results will explain the contribution of this built tool to the decision making process. In conclusion, we will explain why the real-time appear to be a major innovation in accountability.

Date: 2016-06-15
New Economics Papers: this item is included in nep-big
Note: View the original document on HAL open archive server: https://hal.science/hal-01713664
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Citations: View citations in EconPapers (2)

Published in MAR 2016 - MANUFACTURING ACCOUNTING RESEARCH CONFERENCE , Jun 2016, Lisbonne, Portugal

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