The current business environment is constantly changing because of globalization, market opening and continuous technological progress. In this environment, businesses are prompted to mobilize their reflective capacities and their material and immaterial resources in order to ensure sustainable and viable development. The need to reduce costs and delays and improve quality remains relevant. However, other needs have emerged for businesses to ensure their sustainability. Adaptation and anticipation are becoming major challenges to improve the company's responsiveness and proactivity, encouraging it to innovate in order to face sudden and unpredictable changes in its environment. To cope with this chaotic environment, companies are thus led to find ways to improve or change their operations, depending on the external situation of the environment and their own internal situation. However, this exercise, which is essential for the survival of economic activity, remains to this day poorly controlled.
In a structure, performance measures the adequacy between the strategic objectives initially defined and the results actually achieved. It also constitutes the level of appreciation of the structure's strategy since it takes into account the resources mobilized to achieve the strategic objectives. The performance management system must be oriented towards the structure's strategy. Performance can take many forms. It can be financial, economic, social, global or organizational etc., and can concern several fields: economic, sports, intellectual and innovation...etc. It can be influenced both by the company's traditional resources (capital, labor, organization) and by the level and structure of its share capital. It is this polysemic aspect that makes it difficult to reproduce in a single definition.
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