مجلة البشائر الاقتصادية
Volume 12, Numéro 2, Pages 392-407
2026-09-01

Cost Optimization And Management Control As Performance Levers: The Case Of Setram Sidi Bel Abbès



Authors : Bouri Sarah . Terrah Baya Ikhlas . Tighenifi Mohammed .

Abstract

Abstract : This study aims to analyze the role of management control in cost optimization within SETRAM Sidi Bel Abbès, a public transport company, over the 2019–2023 period. The methodological approach relies on a case study within the enterprise, combining qualitative and quantitative analyses based on internal operational and financial data. The results confirm that management control contributes to cost optimization. More precisely, the implementation of rigorous mechanisms for budgetary planning, expense tracking, and variance analysis enables the reduction of unnecessary costs and enhances resource allocation. Furthermore, the study validates the importance of these tools in the quality of managerial decision-making, while highlighting that their effectiveness remains contingent upon organizational capacities and staff involvement. Finally, leveraging factors such as the digitalization of information systems and continuous training emerge as essential amplifiers of management control performance.

Keywords

Management control ; Cost optimization ; Management dashboards ; Budgetary control ; SETRAM Sidi Bel Abbès.

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