The Implementation of the Management Dashboard According to OVAR approach: SONATRACH case

  • MAKHLOUFI Tahar University of laghouat
  • SADAOUI Farid University of Ghardaia
  • BADI Abdelmadjid University of Ghardaia
Keywords: OVAR, Strategy, organizational performance, management control, cost-value

Abstract

The implementation of the OVAR approach at Sonatrach, an Algerian oil company marks the step of a will to go beyond the traditional cost-based performance approach in favor of a more recent approach based on the couple's cost -value. The implementation of this approach refers to the notion of organizational performance. This latter leads concept to a cross-division of the company instead of maintaining a hierarchical-functional division. The OVAR method, with its variants, requires the implementation of the strategy into operational objectives and uses a strategic-operational model of management control.

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Published
2021-01-27
How to Cite
Tahar , M., Farid, S., & Abdelmadjid, B. (2021). The Implementation of the Management Dashboard According to OVAR approach: SONATRACH case. Dirassat Journal Economic Issue, 12(1), 813-827. https://doi.org/10.34118/djei.v12i1.1133
Section
Articles