Corporate performance management

This work was born out of the encounter between a profound theoretical question and concrete problems experienced by companies of different sizes and in different sectors. It is part of the general issue of performance management. Indeed the question of performance management has given rise to much debate among researchers in the management literature (M-J. Avenier 2009; Meyssonnier 2009; Bourguignon 2005; Lorino 2013; ...).In this respect the aim of the present work is to capture corporate performance by starting from the responsibility centers that contribute to its realization. Indeed all centers are expected to contribute to the performance of the entire company. More specifically the aim is to propose an approach for measuring and evaluating the contribution of responsibility centers to corporate performance.