Reconstructing management control: an attempt to formalize new approaches.

Summary Next to traditional management control, new approaches based on a horizontal vision of the company are currently being developed. Apart from the field of production management where these new approaches have been very successful (mrp, jit), few applications are proposed. The objective of this thesis is to show the feasibility of implementing such approaches. The analysis is carried out in the context of a business game developed from an intervention carried out in a company in the food industry. In conclusion, a formal framework is proposed for controlled planning systems constructed as collective learning tools.