Matrix Organization and Transversal Coordination: The Budget Remains the Key Tool
Type de matériel :
TexteLangue : français Détails de publication : 2003.
Sujet(s) : Ressources en ligne : Abrégé : Horizontal coordination reinforces actors’ autonomy and their necessary cooperation in the production process. It completely undermines two fundamental hypotheses of traditional management control : the global performance as a simple sum of local performances and the principle of individual responsability. The objective of this article is therefore to analyse, on the example of a european industrial group division, the condition under which the budgetary process becomes a vector of the introduction of horizontal coordination.
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Horizontal coordination reinforces actors’ autonomy and their necessary cooperation in the production process. It completely undermines two fundamental hypotheses of traditional management control : the global performance as a simple sum of local performances and the principle of individual responsability. The objective of this article is therefore to analyse, on the example of a european industrial group division, the condition under which the budgetary process becomes a vector of the introduction of horizontal coordination.
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