La contribution du tableau de bord prospectif à l'amélioration des performances des entreprises: une étude à partir de 06 cas au Cameroun

The early 80s, which has coincided with the end of the state intervention in business activities, has led to a weakening of entrepreneurship in Cameroon. Cameroonian enterprises which were badly prepared to face the competition henceforth imparted by the globalization, suffer from a severe growth deficit and regular bankruptcy since then. Competitiveness which is required for this type of business organisation prescribes a managerial discipline which is a little bit or not imparted within them. The integration of the world economy and interconnections generated by the globalization are examples of phenomenons which affect the logics of the management of enterprises and create the need for new organisational configuration.

The present research which assigned itself the task of rescuing Cameroonian enterprises address the following question: “Which type of management control tool to use, in order to assure its growth and even its everlastingness (or perpetuity)?” Hence in the first instance, the study has attempted (through the hypothetic-deductive approach based on a sample of 124 enterprises and then through a case study based on the sample of 12 enterprises for a period of five years i.e. from 1997 to 2001) to survey the organizational structures (or methods) of the Cameroonian enterprises and the types of management controls implemented by them.

The second has consisted in experimenting on a sample of six (06) Cameroonian enterprises (three big and three SMEs) for a period of three years (from the beginning of 2002 to the end of 2004) a tool of management control called “Balanced scorecard”. These six enterprises are part of the sample of twelve enterprises mentioned earlier. The results obtained are remarkable with respect to the performances construction and to that of their evaluation.

The growth rate obtained from different indicators show that the balanced scorecard is an efficient tool capable of constructing a managerial effectiveness in enterprises even in context of less developed countries- which can enable them to assure a sustainable growth and even a development over the time.