Le rôle du contrôle de gestion dans l'optimisation des coûts : Cas de l'entreprise publique de transport SETRAM Sidi Bel Abbès

Abstract

This study aims to analyze the role of management control in cost optimization at SETRAM, a public transport company, over the 2024-2026 period. The empirical analysis is based on internal operational and financial data, employing a mixed-methods approach that combines qualitative and quantitative analyses conducted through empirical investigations within thecompany. The findings confirm that management control contributes to cost optimization at SETRAM. Specifically, the implementation of rigorous budgetary planning, expense monitoring, and variance analysis contributes to reducing unnecessary costs and improving resource utilization. Furthermore, the study confirms the positive influence of these mechanisms on the quality of managerial decision-making, although their effectiveness may vary depending on organizational capacity and staff involvement. Conversely, certain control factors, such as system digitalization and continuous training, can further enhance the efficiency of management control