[ La vision des utilisateurs en secteur de logistique à la norme ISO 9001 version 2008 et au contrôle de gestion et les sortes d'évolution ]
Volume 12, Issue 4, September 2015, Pages 903–917
Said EL HOUR1, Mahjoub Aouane2, and Abdelaziz Chaouch3
1 Laboratoire de Biotechnologie, Environnement et Qualité (LABEC), Département chimie, UFR des génie des procédés, Faculté des Sciences, Université Ibn-Tofail, BP 133, Kenitra, 14000, Maroc
2 Département Biologie, Université Ibn Toufail, KENITRA, Morocco
3 Laboratoire d'Agro-physiologie, Biotechnologie, Environnement et Qualité, Département de Biologie, Faculté des Sciences, université Ibn Toufail, KENITRA B.P 14999, Morocco
Original language: French
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Logistic is creating added value and a key factor for economic development. And improvement of the Moroccan logistics, it's a capital, it could boost the Moroccan economy by promoting cost control of Moroccan companies, which have to ensure effective control and management for the quality management and the management control are trends background of the issues at the heart of business logistics and transportation for effective performance management.
The objective of this article is, firstly, to show that user satisfaction about the quality management and management control is a predictor of business performance, and secondly to determine the levers that quality managers and controllers can behave to maximize satisfaction. From a survey distributed to quality managers and the management controllers of logistics companies, the results open, thereby promising avenues for research.
In terms of results, 93% of selected companies affirm their awareness that the most important benefit of quality management is to ensure the improvement of the quality of customer service for satisfied customers. But just 44 % of companies say that the application of ISO 9001: 2008 allowed to change management practices and implement corporate activity steering reliable tools for the performance.
Also, 86% of the targeted transportation and logistics companies just use general and cost accounting as a management control tools so for most companies other tools are not in place that considers constraints that block the effectiveness of transport companies management control and logistics in Morocco.
Finally, the conception of an organizational tool that combines the management of quality and management control still an essential tool to favour the organizational performance management, the ultimate goal, of transport companies and logistics in Morocco.
Author Keywords: Logistics, Quality Management, ISO 9001 Version 2008, Management Control, Performance, Cost Management, Competitiveness.
Volume 12, Issue 4, September 2015, Pages 903–917
Said EL HOUR1, Mahjoub Aouane2, and Abdelaziz Chaouch3
1 Laboratoire de Biotechnologie, Environnement et Qualité (LABEC), Département chimie, UFR des génie des procédés, Faculté des Sciences, Université Ibn-Tofail, BP 133, Kenitra, 14000, Maroc
2 Département Biologie, Université Ibn Toufail, KENITRA, Morocco
3 Laboratoire d'Agro-physiologie, Biotechnologie, Environnement et Qualité, Département de Biologie, Faculté des Sciences, université Ibn Toufail, KENITRA B.P 14999, Morocco
Original language: French
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Logistic is creating added value and a key factor for economic development. And improvement of the Moroccan logistics, it's a capital, it could boost the Moroccan economy by promoting cost control of Moroccan companies, which have to ensure effective control and management for the quality management and the management control are trends background of the issues at the heart of business logistics and transportation for effective performance management.
The objective of this article is, firstly, to show that user satisfaction about the quality management and management control is a predictor of business performance, and secondly to determine the levers that quality managers and controllers can behave to maximize satisfaction. From a survey distributed to quality managers and the management controllers of logistics companies, the results open, thereby promising avenues for research.
In terms of results, 93% of selected companies affirm their awareness that the most important benefit of quality management is to ensure the improvement of the quality of customer service for satisfied customers. But just 44 % of companies say that the application of ISO 9001: 2008 allowed to change management practices and implement corporate activity steering reliable tools for the performance.
Also, 86% of the targeted transportation and logistics companies just use general and cost accounting as a management control tools so for most companies other tools are not in place that considers constraints that block the effectiveness of transport companies management control and logistics in Morocco.
Finally, the conception of an organizational tool that combines the management of quality and management control still an essential tool to favour the organizational performance management, the ultimate goal, of transport companies and logistics in Morocco.
Author Keywords: Logistics, Quality Management, ISO 9001 Version 2008, Management Control, Performance, Cost Management, Competitiveness.
Abstract: (french)
La logistique est créatrice de valeur ajoutée et un facteur essentiel pour le développement économique. Ainsi L'amélioration de la logistique marocaine est capitale, elle pourrait dynamiser l'économie marocaine en favorisant la maitrise des coûts des entreprises marocaines, qui doivent maîtriser et assurer une gestion efficace de management de qualité et de contrôle de gestion qui sont des tendances de fond au cœur des enjeux des entreprises de la logistique et du transport pour assurer un pilotage efficace de la performance.
L'objectif de cet article consiste, en premier lieu, à montrer que la satisfaction des utilisateurs vis-à-vis du management de qualité et de contrôle de gestion est une variable explicative de la performance des entreprises, en second lieu, de déterminer les leviers sur lesquels les responsables qualité et contrôleurs de gestion peuvent agir pour maximiser ladite satisfaction. A partir d'une enquête diffusée auprès des responsables qualité et des responsables de contrôle de gestion des entreprises de la logistique, les résultats obtenus ouvrent, de ce fait, des pistes de recherches prometteuses.
En terme de résultats, 93% des entreprises questionnées affirment leur conscience que l'avantage le plus important de management de qualité est d'assurer l'amélioration de la qualité du service au client pour avoir des clients satisfaits et fidèles. Par contre, juste 44 % des entreprises affirment que l'application de la norme ISO 9001 version 2008 a permit de faire évoluer les pratiques managériales et de mettre en place des outils fiables de pilotage de l'activité de l'entreprise vers la performance.
Aussi, 86% des entreprises de transport et logistique ciblées utilisent juste la comptabilité générale et analytique comme outils de contrôle de gestion alors pour la majorité des entreprises les autres outils ne sont mis en place ce qui considère comme contrainte qui bloquent l'efficacité du contrôle de gestion des entreprises de transport et de la logistique au Maroc.
Finalement, La conception d'un outil organisationnel qui marie entre le management de qualité et le contrôle de gestion reste un outil organisationnel indispensable pour favoriser le pilotage de la performance le but ultime des entreprises de transport et de la logistique au Maroc.
Author Keywords: logistique, Management de qualité, ISO 9001 version 2008, Contrôle de gestion, performance, maitrise des coûts, compétitivité.
How to Cite this Article
Said EL HOUR, Mahjoub Aouane, and Abdelaziz Chaouch, “The vision of the users in logistics sector to the ISO 9001: 2008 and the management control and the leads of evolution,” International Journal of Innovation and Applied Studies, vol. 12, no. 4, pp. 903–917, September 2015.
