Abstract:
This study aims to clarify the role of the management control function
through the dashboard in the economic organization, where most companies
seeking to use this tool effectively and efficiently in order to change current
accounting information systems (financial accounting, cost analytic and budgeting
system) don't usually cover the modern managing control needs, that's why it’s
necessary to complete these contemporary accounting systems through a tool that
can supply frequently and speedily the required information to the managers about
the activities' functioning.
Therefore, we have projected the theoretical side, on "AIN TOUTA"
cement's company, "unit Touggourt", to highlight the importance of the
dashboard in the organization, and how this tool contributes to improve the
performance and management control function.
Through this study, we attempt to depict the dashboard efficiency and its
importance for the management control system improvement in the Algerian
company
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