S_ Gata Ksee on elad vif
Figure 41: Marice dency gucitcive conrle Ye gson
a Cone de gest | Canad gson
Tousen ‘wns chet
Come de geen | Contle de geno
aoe rey Gon
‘Conlede geaton | Conkle de gonion
_Sprelenionsing | "Compal
Conti de gustan. | Conte de genon
‘ourdinentonss | dimensioned
= tee
Organon
Au niveau clients
Le controle de gestion orienté client fait état de pratiques en
accord avec les demandes des clients, et d'un mode relationnel
ui vse &recusilir leurs besoins leur expliquer les diférences,
de gestion et a fagon dont ils peuvent les utiliser pour le pilotage.
deleuractvite
‘Le contréle de gestion autocentré renvoie a fonctionnement
«un service qui realise ses activités en se souciant un minimum
4e la maniére dont ces derniéres donnent satisfaction aux clients,
‘quis soient internes ou externes. Cela peut étre ddd un enfer-
‘mement fonctionnel ou a une méconnaissance de la démarche
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