Abstract EN:

This study "methods of production japanese style and implications for management control" , is an empirical research project whose primary goal is to contribute to an understanding of management control practices within the particular organizational context of "just in time" production. The study has three main objectives: 1- to examine the practices of management control employed in industrial establishments engaged in methods of "japanese style" or "just in time" production; 2- to attempt to appreciate and to explain the degree of evolution of industrial management control due to the utilizati partial or complete, of a "just in time" production organization; 3- to trace the possible future evolution of management control within this context. We have deemed it useful to our readers to begin with a description of "japanese style" methods of production, followed by an overview of the conventionally accepted principles which govern management control practices. After an indepth investigation of the relation between management control and "just in time" production as they occur in 28 systems of productional organization within industrial enterprises from various sectors of activity, we have analysed the results and attempted to posit some possible conclusions. The results of our study led us most notably to identify the variables permitting us to evaluate the degree of advancement of establishments in the adaptive installatio their management control applications, as well as to troubleshoot and clearly delineate the complications of disfunction applications. The final and concluding chapter advances the bases of principles of management control induced by the adoption of "japanese style production".