Résumés
Résumé
L’article cherche à comprendre l’effet de la maturité (ancienneté et intensité de mise en place) du lean manufacturing sur le degré d’alignement des systèmes de contrôle de gestion. Un échantillon de 171 entreprises industrielles françaises ayant formellement mis en place le lean manufacturing a été constitué. Les résultats montrent que seules les entreprises françaises les plus matures arrivent à un alignement total. Cet alignement, quand il s’obtient, est à deux étages. Une première étape concerne l’alignement des systèmes de contrôle destinés au niveau opérationnel : l’habilitation des salariés et la disponibilité de l’information sous forme visuelle. Une seconde étape se traduit par l’alignement des systèmes de contrôle de niveau hiérarchique supérieur : la chaîne de valeur des coûts, la simplification du système de reporting et du suivi des stocks. Toutefois, l’effet de la dimension temporelle peut être atténué par l’intensité de mise en place du lean manufacturing.
Mots-clés :
- lean manufacturing,
- systèmes de contrôle de gestion,
- alignement,
- lean accounting
Abstract
The aim of this paper is to investigate whether management control systems change to support a lean manufacturing strategy. All statistical treatments were performed on a sample of 171 French manufacturing firms where lean manufacturing is formally implemented. Our results show that only trained firms arrive to a total alignment of practices. This alignment is a 2-steps/2-floors procedure. The first step consists in management control practices alignment (employee empowerment and visual measures) to the shop floor. The second step consists in management accounting practices alignment (VSC, simplify reporting and inventory tracking) to the hierarchical level. Nevertheless, the effect of the time dimension can be reduced by the intensity with which lean manufacturing is put into place.
Keywords:
- lean manufacturing,
- management control systems,
- alignment,
- lean accounting
Resumen
El articulo intenta entender el efecto de la madurez (antigüedad e intensidad de la puesta en marcha) del lean manufacturing sobre el grado de alineación de los sistemas de control de gestion. Se ha constituido una muestra de 171 empresas industriales francesas que han puesto en marcha expresamente el lean manufacturing. Los resultados muestran que sólo las empresas las más maduras en el tema logran una alineación total. Esta alineación, cuando se logra, tiene dos etapas. Una primera etapa concierne la alineación de los sistemas de control destinados al nivel operacional : la habilitación de los empleados y la disponibilidad de la información en forma visual. Una segunda etapa se evidencia por la alineación de los sistemas de control de nivel jerárquico superior : la cadena de valor de los costos, la simplificación del sistema de reporting y el control de las existencias. No obstante, el efecto de la dimensión temporal puede atenuarse por la puesta en marcha del lean manufacturing.
Palabras clave:
- lean manufacturing,
- sistema de control de gestión,
- alineación,
- lean accounting
Parties annexes
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