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Contribution à la mise en place d'un système de mesure de performances dans une entreprise publique: Cas de la Caisse Nationale de Sécurité Sociale

( Télécharger le fichier original )
par Virgile I. Anani LABITE
Université d'Abomey Calavi - Audit et Contrôle 2005
  

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REPUBLIQUE DU BENIN

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MINISTERE DE L'ENSEIGNEMENT SUPERIEUR ET DE LA FORMATION TECHNIQUE

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UNIVERSITE D'ABOMEY-CALAVI

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ECOLE NATIONALE D'ECONOMIE APPLIQUEE

ET DE MANAGEMENT

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MEMOIRE DE FIN DE FORMATION

CYCLE II

Option : Gestion des Entreprises Filière : Audit et Contrôle

de Gestion

THEME

Contribution à la mise en place d'un système de mesure de performances dans une entreprise publique : Cas de la Caisse Nationale de Sécurité Sociale

Présenté et soutenu par :

Virgile A. LABITE

Sous la direction de  TUTEUR :

Ennajat MOUTRANE Ismaël B. TADDE

Directrice de la Stratégie Expert Consultant

et du Contrôle de Gestion Professeur à l'ENEAM

CNSS-MAROC

2ème PROMOTION : 2003-2005

SOMMAIRE

Sommaire I

Remerciements II

Liste des tableaux III

Liste des graphiques IV

Abstract V

INTRODUCTION GENERALE

CHAPITRE PRELIMINAIRE : FONDEMENTS THEORIQUES ET CADRE INSTITUTIONNEL DE RECHERCHE

SECTION 1 : CADRE THEORIQUE DE L'ETUDE

SECTION 2 : CADRE INSTITUTIONNEL : LA CNSS

CHAPITRE PREMIER : ANALYSE DU SYTEME DE GESTION DE LA CNSS

ET VERIFICATION DES HYPOTHESES

SECTION 1 : LE SYSEME DE CONTROLE DE GESTION DE LA CNSS

SECTION 2 : DE LA MESURE DE PERFORMANCE A LA VERIFICATION

DES HYPOTHESES

CHAPITRE DEUXIEME: ELABORATION D'UN SYSTEME DE MESURE DE PERFORMANCES ET CONDITIONS DE MISE EN PLACE

SECTION 1 : PRESENTATION DES INSTRUMENTS DE MESURE DE

PERFORMANCE

SECTION 2 : DU SUIVI DE LA PERFORMANCE PAR LES TABLEAUX

DE BORD AUX CONDITIONS DE MISE EN PLACE

CONCLUSION GENERALE

BIBLIOGRAPHIE

ANNEXES

TABLE DES MATIERES

LISTE DES TABLEAUX

Tableau N° 1 : Répartition du personnel par catégorie socioprofessionnelle

Tableau N° 2 : Evolution des ressources de 2000 à 2004

Tableau N° 3 : Evolution des résultats nets des exercices 2000 à 2004

Tableau N°4 : Répartition du résultat de l'exercice 2004 par nature de prestation

Tableau N° 5 : Evolution du taux de charge de structure

Tableau N°6 : Evolution des ratios de couverture des dépenses techniques

LISTE DES GRAPHIQUES

Graphique N° 1 : Répartition du personnel par catégorie socioprofessionnelle

Graphique N° 2 : Evolution des ressources de 2000 à 2004

Graphique N° 3 : Evolution des résultats nets des exercices 2000 à 2004

Graphique N°4 : Répartition du résultat par gestion

ABSTRACT

There is a very great number of public companies in the countries in the process of development in general and the African countries in particular. These companies exert in all the key sectors of the national economy like transport, the communication, energy, the social security, etc.

The social security can be defined like the whole of the protection which the company grants to its members, thanks to a series of public measurements, against the economic and social destitution where could plunge them, because of the disappearance or the signficant reduction of their profit, the disease, maternity, the industrial accidents and the occupational diseases, unemployment, disability, the old age and the death of the worker. Thus, the need for social security exists and is inherent in any company in which we live. The workers need a protection against the risk of a loss of incomes in the event of incapacity of work or unemployment. The employers need the social security to have a productive labour. The pensioners need a safety of the income to enjoy a satisfactory retirement fully. Moreover, the universal declaration of the humans right (1948) in his article 22 proclaims that "any person, as a member of the company, is entitled to the social security". This is why, the social security became in the majority of the countries a business of the State. With Benign, this tendency appeared at the beginning by the creation of the Equalization fund which evolved/moved to give rise to the Benin Office of Social security before becoming National Fund of Social security.

The National Fund of Social security on the level of the economic situation during twenty last years, evolved/moved in an unstable environment in perpetual change. Indeed, the economic crisis observed since the last oil crisis maintained in the recession the majority of the African economies. The economic growth which should make it possible the institutions of social security to face the increase in their loads is not sufficient. On the contrary, one observes a continuous fall of activity, which involves the closing of the companies, reduced the number of cotisants, therefore the level of the resources, whereas the volume of the services of the CNSS does not cease growing. Also, the economic crisis of 1989 and the devaluation of CFA franc intervened in January 1994 are they come to worsen the situation. Like considerable public companies, the CNSS had met many problems of management: whimsical management, inappropriate management sciences, bureaucratic procedures, navigation at sight, etc.

Today, even if the financial standing of the CNSS is best, it is significant to adopt an attitude of management being able to guarantee on the one hand, financial balance for the hardest tests, and on the other hand the quality of service and the satisfaction of the "customers" of the CNSS. The manager of a public company as the CNSS must be able to control in a finer way the activities, while having at his sides of the tools which must help it to maintain the course, to alert it in the event of drift and to help it to make decisions to correct the trajectory. With through won't the definition of precise objectives, the respect of the elementary principles of management and especially the installation of a system of measurement of the performances make it possible to the leaders of the CNSS to avoid "sailing at sight"?

It is accordingly that this work wants to be to be a contribution to the development of the National Case of Social security. It is focused on the following topic:

"CONTRIBUTION A The INSTALLATION Of A SYSTEM OF MEASUREMENT OF The PERFORMANCES IN A PUBLIC COMPANY: Case of the National Fund of Social security " CNSS-BENIN.

The present report will be harnessed to have the framework and the theoretical dimension of the study then, to proceed to the proposal for a system of measurement of performances which aims at the total performance through financial and non-financial indicators.

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