Horizontal coordination in the company: formalization and applications to the control plan cycle.

Summary Production management methods within companies have undergone a significant evolution following the introduction of techniques based on material flow management (just-in-time). Strategic planning and budgetary control have remained little affected by this evolution, which has mainly affected operational work. The objective of this thesis is to propose an approach to these fields that takes into account this change of perspective. In particular, it is a question of explicitly introducing the notions of material flows (and the interdependencies between services that result from them) and information flows (and the learning possibilities that can be associated with them). The work has two parts. The first part is purely theoretical: we show how Aoki's approach can be made explicit in the context of a dynamic team game by decomposing the decision process into two phases (centralized planning, decentralized operational decisions). This formalization confirms the intuition that horizontal coordination is superior to traditional hierarchical coordination in evolving contexts. The second part is a reflection based on the development of two models in companies. In both cases, the work focuses on the realization of models allowing the clarification of interfaces between services. We then show how these models make it possible to pose the problem of the articulation between the operational follow-up of each service and the overall strategic choices.