LES DETERMINANTS DE LA MISE EN PLACE D’UN SMEP AU SEIN DE LA PME MAROCAINE.

This article presents the importance of the shared vision of the actors in the design and implementation of a performance measurement and evaluation system (SMEP) within an industrial and commercial group in Meknes from An action research as part of a diagnostic mission. The Director General, in collaboration with the management control department, the human resources manager, the administrative and financial manager and the project manager, had designed and implemented an SMEP within the group subsidiaries. The expected objective is to measure and evaluate group performance and to ensure ongoing monitoring of the achievement of the objectives assigned to each subsidiary. However, this goal is doomed to failure. The lack of a shared vision of the actors is the main cause of this failure.

Performance, evaluation, SMEP, shared vision.