مساهمة التفكير الاستراتيجي في تعزيز فعالية مراقبة التسيير The contribution of strategic thinking to increasing the effectiveness of management control

Abstract

تتناول هذه الدراسة مفهوم حديث يصب في إطار الإدارة الإستراتيجية، هذا المفهوم هو التفكير الاستراتيجي الذي هو عبارة عن تلك القدرات الإنسانية وبخاصة الطاقات والقدرات العقلية، والتي تقوم على أساس تركيبي شمولي وأساسه التوجه نحو المستقبل بالاستفادة من وقائع الماضي والحاضر من اجل الانطلاق للتعامل مع الكل بمنظور اتساقي من أعلى إلى أسفل وبتفاؤلية عالية، كما بيننا مختلف أبعاده والتي تمحورت حول أربعة أبعاد وهي التفكير في الوقت، التصور النظامي، الفرص الذكية، القصد الاستراتيجي هذا من جهة، ومن جهة أخرى تطرقنا إلى مفهوم مهم جدا تحتاجه منظمات الأعمال والذي يصب في خدمة الإطار العام للإستراتيجية ويتوافق مع ما يطرحه مفهوم التفكير الاستراتيجي ويتوافق مع مختلف أبعاده ، ذلك المفهوم هو مراقبة التسيير وما تستخدمه من أدوات، حيث تم تعريفه على انه مختلف العمليات التي تعتني بتقويم انجازات المؤسسة باستعمال معايير محددة سلفا وباتخاذ القرارات التصحيحية بناءا على نتيجة التقويم تلك، وفي الأخير حاولنا أن نبرز حلقة الربط بين المفهومين من خلال أداة مهمة لمراقبة التسيير وهي بطاقة الأداء المتوازن كما حاولنا أن نبرز مختلف أبعاد التفكير الاستراتيجي التي تنعكس من خلالها
Through this study, we dealt with a modern concept, which focus into the strategic management, this concept is the strategic thinking that has been defined as those human capabilities, especially energy and mental capacities, which is based on a synthetic basis of an inclusive and based orientation toward the future to take advantages of the past and the present starting to deal with the universal perspective consistent from top to bottom, as our various dimensions and which focused on four dimensions namely thinking in time, system thinking, intelligent opportunism, strategic intent of this point, on the other hand we dealt with very important system needed in business organizations, which follows the general framework of the strategy and in conformity with the claims of the concept of strategic thinking and compatible with its various dimensions, that system is management control system and the use of tools, where we knew on that system takes care of the assessment of the institution's
achievements using predetermined criteria and to take corrective decisions based on the result of the assessment, and in the latter tried to show the link between the two concepts through the most important tool provided by that system, a balanced Scorecard as we tried to highlight the different dimensions of strategic thinking which is reflected through it

Full text



The contribution of strategic thinking to increasing the effectiveness of
management control
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Received:05/10/2016 Accepted:06/12/2016 Published: 27/03/2017
:

         



        




Abstract:
Through this study, we dealt with a modern concept, which focus into the strategic management, this
concept is the strategic thinking that has been defined as those human capabilities, especially energy and
mental capacities, which is based on a synthetic basis of an inclusive and based orientation toward the future to
take advantages of the past and the present starting to deal with the universal perspective consistent from top to
bottom, as our various dimensions and which focused on four dimensions namely thinking in time, system
thinking, intelligent opportunism, strategic intent of this point, on the other hand we dealt with very important
system needed in business organizations, which follows the general framework of the strategy and in conformity
with the claims of the concept of strategic thinking and compatible with its various dimensions, that system is
management control system and the use of tools, where we knew on that system takes care of the assessment of
the institution's achievements using predetermined criteria and to take corrective decisions based on the result
of the assessment, and in the latter tried to show the link between the two concepts through the most important
tool provided by that system, a balanced Scorecard as we tried to highlight the different dimensions of strategic
thinking which is reflected through it.
Key Words : strategic thinking, management control, balanced Scorecard.




Oualid_meraghni@yahoo.fr
moufida_yahiaoui@yahoo.fr

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«» ،
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
               
         


     
     
             





             
             




            




   



           
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
«» ،
 01107102

          Michael
Porter        


            

            

2
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          


3

     


Jeanne M.
Liedtka
Boon, Ingrid 2001
Fiona
Graetz
Tim O'Shannassy    


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Kavin Gallimore, developing a tentative framework strategic thinking, Manchister Mitropolitan University ,
P:35

   

Liedtka


4
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Stacey      

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
«» ،
 01107102

 Henry
Mintzberg

           
      

6
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    
            

7


             
   


          
            





8
   
            




Heracleous, Loizos, Strategic thinking or strategic planning?, Long range planning, 1998, p:485. :ردصملا


«» ،
 01107102

              
  
Boon
Ingrid   

9


              


              

 
             
             
    
             




 

10
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

          

Jeanne M.
Liedtka



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    Tim O'Shannassy     


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

13
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Strategic intent
  



«» ،
 01107102

   System thinking         


Intelligent opportunism

    Thinking in time          



14
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


 

     

      

            


   
 Robert Anthony

15
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  C.Alazard           


16
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  H.Bouquin         

 Alain Burlaud 

17
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     

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 01107102
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





 Anthony




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



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


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 Henri Bouquin , le contrôle de gestion , 5e me édition , PUF , France , 2001 ; p : 65

Bescos.P.L & Collaborateurs, le contrôle de gestion et management, Montchrestien, 4ème 
édition, Paris, 1997, P.42.





«» ،
 01107102
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  
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

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
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            

  






 P. Lorino             
         
 



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
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               


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 01107102
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
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
 


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
 


             

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




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          
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 01107102
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

24


         



              

25

 ROI
             

26
.
  




«» ،
 01107102




 Risk  Profitability 




. 

 
 
      
 
 



              


 
             








              
   
(Norton & Kaplan)          


«» ،
 01107102

      Stratégique Objectifs Measures
TargetsInitiatives
27

Arveson


28

               
              
      


Norton & Kaplan
 



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
   Norton & Kaplan 
      



Morisawa, T, Approach Building Performance Measurement Systems with the Balanced scorecard ,2002 .


30
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
«» ،
 01107102


           









             



    



             
   

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
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
«» ،
 01107102
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
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Robert S. Kaplan and David P. Norton, using the balanced scorecard as a strategic management system, p76.
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


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

              

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
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
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
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 01107102
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




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


                
 










       

     


                 


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               
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

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 01107102
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       

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
2

3
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
10

2004

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14

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31
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