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LE CONTROLE DE DEMARRAGE DE LA FABRICATION D'UN NOUVEAU PRODUIT LE CAS EXPLORATOIRE D'UN CONSTRUCTEUR AUTOMOBILE

Asms Ben Temellist
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Asms Ben Temellist: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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Abstract: The aim of this paper is to identify the process of control regarding the start-up of production phase, and particularly the cost – time – quality triangle. The exploratory case study carried upon a French auto maker revealed that two processes are used: the organizational learning and an efficient economic monitoring system. . Based on the framework of Simons (1995), our study reveals a complementarity between diagnostic control system and interactive control system. However, the joint control of QCD triangle remains relatively impractical.

Keywords: Time; Cost; Quality triangle; Start-up of production phase; interactive control; organizational learning; arbitration; automaker; Démarrage de la production; contrôle interactif; apprentissage organisationnel; QCD; arbitrage; constructeur automobile. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460148v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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