IMPORTANCE OF THE ACCOUNTING MANAGEMENT MODEL FOR THE CONTROL OF ECONOMIC ENTITIES
- The accounting management model is an indispensable element in the planning and control systems of economic entities. The integration of procedures and the various dimensions of this action opens a new field for decision-making techniques by eliminating the compartmentalization of the organization. ERP systems can also be a formidable tool for management controllers. Their implementation presupposes a global modelling of the company's flows and processes, possibly through a re-engineering of all existing uses and techniques. It is then a remarkable opportunity to update the control and management accounting models by changing the cost calculation schemes within the company. From a traditional cost center logic, which is largely dominant, could move to a process-based approach. In summary, while ERP systems provide an innovative and conceptually remarkable technical framework that can lead to a significant evolution in management control, the reality remains much more nuanced.