L'évaluation des performances des services fonctionnels : une étude empirique


Finance Contrôle Stratégie

mars 1998, vol. 1, n°1, pp.145-168

Départements : Comptabilité et Contrôle de Gestion

This article has a double objective:to propose a theoretical contribution concerning the problem of performance evaluation in functional departments and to present the results of an empirical field study describing the practices of French companies regarding performance evaluation. The theoretical analysis, built upon a definition of functional departments, which are characterized by a task specialisation, a specific hierarchical position, and the presence of discretionary activities, points out the many problems encountered in evaluating functional departments: confusing goals, poor description of results, paucity of information regarding the means-results relation... The field study shows that the interviewees share a common definition of functional departments, that of service providers. The methods used to evaluate functional departments, though diverse, still focus on costs and neglect measures of results