The management control at the service of operational performance of the company A comparative study between the SIM and PROMASIDOR DJAZAIR companies

Abstract

Management control is increasingly recognized for its strategic importance within modern organizations, aligning strategic and operational objectives, thereby enhancing decision-making processes and optimizing overall business performance, as indicated in the literature review. This study focuses on the impact of management control on the operational performance of Algerian companies, with particular emphasis on PROMASIDOR and SIM. Employing a qualitative methodology based on semi-structured interviews with senior executives and department heads involved in management and operational performance, complemented by documentary analysis and contextual observations, we capture stakeholders' perceptions and practices regarding management control. The findings highlight that management control plays a crucial role in enhancing operational performance, albeit with variations in its formal application across our case studies. Key benefits identified include cost optimization, productivity improvement, and facilitation of decision-making processes. Our study enables management control leaders at PROMASIDOR and SIM to better understand their roles and responsibilities, thereby facilitating the development of new skills and approaches for increased contribution to the continuous improvement of their company's performance.