Στόχος της παρούσης διπλωματικής εργασίας είναι ο σχεδιασμός, η ανάπτυξη κι η αξιολόγηση ενός πρωτότυπου πληροφοριακού συστήματος, το οποίο υποστηρίζει τη λήψη καταναλωτικών αποφάσεων με γνώμονα το περιβάλλον και την υγεία του χρήστη/ καταναλωτή. Το σύστημα επιτρέπει την εισαγωγή πληροφοριών για συστατικά και προϊόντα τροφίμων από κοινό και περιβαλλοντικές οργανώσεις μέσω του ιστοτόπου έτσι ώστε να είναι σε θέση να παρέχει έγκυρες πληροφορίες στο χρήστη όταν αυτός χρειάζεται να πάρει αποφάσεις, την ώρα δηλαδή της αγοράς, μέσω μιας υπηρεσίας Ιστού με χρήση κινητού τηλεφώνου. Στα πλαίσια της εργασίας αυτής υλοποιήθηκε ένα πρωτότυπο σύστημα με όνομα beNatural, το οποίο περιλαμβάνει σχετικό ιστότοπο (www.benatural.gr) και το οποίο αξιολογήθηκε από έμπειρους και πραγματικούς χρήστες. / Objective of the present diplomatic work is the development and the evaluation of an original informative system, which supports the decision-making of consumers taking into consideration the environment and their health. The system allows the import of information on ingredients and products of foods from public and environmental organisations via the website (www.benatural.gr) so as to be able to provide valid information to users while shopping, entering the system via their Smartphone.

O setor pesqueiro brasileiro é representativo e pode contribuir ainda mais com a expansão da riqueza, porém enfrenta muitos desafios. Na revisão da literatura foram encontradas poucas pesquisas relacionadas à gestão econômica de empresas que manufaturam o pescado. As pesquisas encontradas se limitaram a explorar e descrever os problemas da atividade pesqueira no Brasil. Assim, este estudo buscou responder ao seguinte problema de pesquisa: como projetar a lucratividade da operação da manufatura do pescado de origem extrativista, diante das incertezas no fornecimento de matéria-prima e das oscilações dos preços na venda do pescado? Quanto ao objetivo geral buscou-se propor uma programação econômica para o sistema de operação das empresas de manufatura do pescado de origem extrativista. O método que caracterizou essa pesquisa foi o estudo de caso, combinado com elementos do método da pesquisaação. A coleta de dados foi realizada por meio da técnica de triangulação, compondo-se de entrevistas exploratórias, análise documental/bibliográfica e pela observação livre. As variáveis delineadas pela pesquisa e que sustentam o modelo econômico proposto são: a incerteza no preço, quantidade e na qualidade da oferta de matéria-prima; as oscilações no preço de venda; a desarticulação da cadeia produtiva; os reduzidos incentivos à pesquisa e a dificuldade na obtenção de crédito. Foi realizado o teste do modelo econômico descritivo de Brunstein (2005) que utiliza o sistema de custeio direto e o método de margem de contribuição. O teste do modelo foi realizado em uma empresa de manufatura de pescado de origem extrativista, que contempla as variáveis delineadas pela pesquisa e que utiliza processamentos diferenciados na manufatura do pescado. O modelo econômico proposto pode ser útil ao proporcionar critérios de escolha para alternativas de ação ao apoiar o processo decisório dos gestores, ampliando a competitividade das empresas no setor. Ressalta-se que o modelo econômico de Brunstein (2005) pode contribuir com empresas do setor pesqueiro, pois possibilita a flexibilização das variáveis necessárias para análise e tomada de decisão na manufatura do pescado. / The Brazilian fishing sector is significant and could contribute even more to the expansion of wealth. However, it faces challenges. In the literature review, few studies were found relating to the economic management of fish processing companies. Those that were found were restricted to exploring and describing the problems of fishing activity in Brazil. This study therefore seeks to answer the following research problem: how to forecast profitability in the operation of processing the fish catch of extractivist origin, faced with the uncertainties in the supply of raw material, and the variations in sale prices of fish? In terms of general objective, it sought to provide an economic programming for the operating system of companies which process fish of extractivist origin. The method that characterized this research was a case study, combined with elements of the research-action method. The data collection was carried out using the triangulation technique, comprised of exploratory interviews, documentary/bibliographic analysis and free observation. The variables outlined by the research, and which support the proposed economic model, are: price uncertainties, quantity and quality of the offer of raw material; variations in sales price; lack of communication between the various sectors of the production chain; the lack of research incentives, and the difficulty obtaining credit. The descriptive economic model of Brunstein (2005) was tested, which uses the direct costing system and the method of contribution margin. The model was tested in a plant which processes fish of extractivist origin, and considers the variables outlined by the research, using differentiated forms of processing in its production. The proposed economic model can be useful for providing criteria of choice for alternative actions, to support the decision-making process of managers, thereby increasing the competitiveness of companies in the sector. It emphasizes that the economic model of Brunstein (2005) can contribute to companies in the fishing sector, as it enables the increased flexibility of the variables necessary for decision-making in the fish processing industry.

The aim of the diploma thesis is to design a comparison process for reporting tools with accent on managerial decision-making needs, and to demonstrate its use in practice by comparing two selected reporting tools. Theoretical foundation, on which the thesis is built, is created first. The main accent is put on introducing performance measurement and management and the role, which is played by reporting in relation to it. Reporting itself is subsequently addressed in more detail separately. The theoretical part of the thesis focuses on analysis and synthesis of findings stemming from review of literature, theses dealing with related topics, and scientific articles published electronically. The practical part of the thesis deals with the introduction and utilization of the designed comparison process for reporting tools with respect to the tools' suitability for supporting decision-making. The process was used to compare Tableau Desktop and Eclipse BIRT. Outputs in the form of graphs and dashboards from Tableau Desktop, which - given the chosen criteria and their weights - achieved higher score in comparison to Eclipse BIRT, were used to demonstrate their possible use in the context of decision-making. In the practical part of the thesis comparison is used based on the designed process, defined method of calculating criteria weights and evaluation system. Criteria weights are calculated using Fuller's pairwise comparison method. Generic information shown is based on the analysis and synthesis of related publicly accessible business, economic, marketing and product information. The thesis puts reporting into the context of decision-making process, more specifically into the context of its role within performance measurement and management. The conclusion that can be drawn is that even though there are numerous processes, approaches, methods, disciplines etc. dealing with performance measurement and management, it is reporting that provides the means enabling smoother decision-making. Thanks to reporting it is possible to access large volumes of data and information stored in the source systems, transform them and present them to users in a way which will support their decision-making needs. The contribution of the thesis lies in the creation of a flexible process for reporting tools comparison. The introduced process can be used by any organization dealing with the matter of choosing the most suitable reporting tool from more alternatives. The introduced process enables organizations to use a clearly defined sequence of steps, while at the same time allowing them to choose appropriate parameters best fitting their needs. Thus, the introduced process reflects the fact that priorities and needs of organizations may differ and therefore it is not possible to introduce a set of rigid criteria suiting the needs of all in general.

L'industrie actuelle est en plein développement suite à la mise en œuvre du concept de l'industrie 4.0 visant à rendre l'usine une entité intelligente, en combinant les processus et pratiques industriels avec les technologies de l'information et de communication récentes comme les systèmes cyber-physiques et l'internet des objets connectés (IoT), entre autres. Ce développement industriel, ainsi que le besoin d'innover pour atteindre et maintenir la compétitivité favorisent une augmentation phénoménale du volume de données (connue sous le nom de Big Data), rendant ainsi (i) les processus de conception et de supervision des systèmes de plus en plus chaotiques, (ii) les données au sein des organisations de plus en plus difficiles à exploiter et (iii) les ingénieurs de plus en plus perdus lors de la prise de décision. En effet, plusieurs problèmes sont identifiés dans les milieux industriels et qui peuvent être classés en trois catégories : (i) difficultés lors de la recherche, la visualisation et l'échange de l'information, (ii) difficultés lors de la prise de décision et (iii) difficultés lors de la gestion des changements de contexte. A travers ce travail, nous proposons un système d'aide à la décision intelligent et modulaire, dont chacun des quatre modules résout un des problèmes identifiés. Les modules de modélisation et de traçabilité des processus permettent de modéliser les processus et de capturer la façon comment ils sont exécutés. Le module d'aide à la décision permet de proposer le pattern le plus adapté au contexte de la décision ainsi que les paramètres de ses activités les plus significatifs. Le module de gestion des changements contextuels permet de continuellement mettre à jour le module de prise de décision, lui permettant ainsi de tenir compte de l'aspect dynamique du contexte. Le système proposé est entièrement vérifié et à moitié validé dans le contexte du projet Gontrand, visant la supervision intelligente et en temps réel des réseaux de gaz favorisant l'injection du gaz vert. Pour qu'il soit entièrement validé, les performances du système doivent être analysées après l'intégration et l'exploitation de ce dernier dans un milieu industriel réel. / Data sets are growing rapidly because of two things. First, the fourth industrial revolution that aims to transform factories into smart entities in which cyber physical systems monitor the physical processes of the factory. Second, the need to innovate in order to achieve and maintain competitiveness. Due to this huge volume of data (Big Data), (i) design and supervision processes are becoming chaotic, (ii) data within organizations is increasingly becoming difficult to exploit and (iii) engineers are increasingly lost when making decisions. Indeed, several issues are identified in industry: (i) when researching, visualizing and exchanging information, (ii) when making decisions and (iii) when managing contextual changes. Through this research work, we propose an Intelligent and modular Decision Support System (IDSS), where each of the four modules solves one of the identified issues. Process modelling and traceability modules aim to model processes and capture how they are actualy executed. The decision support module proposes the process patterns that best fit the decision context, as well as their most significant activity parameters. The contextual change management module continuously updates the decision-making module, in order to handle the dynamic aspect of the decision context. The proposed system is fully verified and half-validated in the context of the Gontrand project, aiming at intelligent and real-time supervision of gas networks favoring the injection of green gas. In order to be fully validated, the performance of the system must be analyzed after integrating and exploitating it in a real industrial environment.

Améliorer durablement sa compétitivité, quel industriel n’en rêve pas ? L’innovation incrémentale, ou de rupture, est assimilée à un axe stratégique pour gagner de nouvelles parts de marché, ou du moins satisfaire et fidéliser les clients. Plus que tout autre, Airbus Helicopters investit et innove sur ses produits et services. Un nouvel axe se dessine à présent : l’innovation d’ingénierie qui comprend les processus, méthodes et outils de conception et certification d’un produit. L’innovation d’ingénierie s’inscrit dans une approche de « lean engineering ». Investir dans des innovations ne garantit pas pour autant d’impacter la compétitivité. Il faut viser le succès de l’innovation, c'est-à-dire, s’assurer, à chaque phase du processus, que l’innovation répond aux objectifs initiaux, la phase amont initiant le processus d’innovation. Cette thèse s’interroge sur comment structurer et piloter les études de faisabilité d’innovation d’ingénierie incrémentale, en vue d’anticiper un succès dès la phase amont ? A partir d’un diagnostic des pratiques industrielles, une méthodologie de pilotage d’innovation d’ingénierie en phase amont est proposée. Cette méthodologie s’appuie sur une typologie de projets amont, une typologie de parties prenantes, un processus accompagné de méthodes et outils. Le processus de pilotage s’articule avec une approche d’ingénierie système. Une première phase de spécifications s’appuie sur la modélisation de scénarios d’usage, et une seconde phase de vérification et validation est rythmée par une évaluation de la valeur. On propose de piloter une innovation d’ingénierie par l’évaluation de sa valeur fonctionnelle, de son utilité, de sa rentabilité et de sa valeur stratégique. La méthodologie de pilotage est formalisée par un modèle UML, exploitable pour gérer un portefeuille de projets amont. / Any industrial company wants to improve its competitiveness. Incremental or radical innovation is astrategic driver in order to increase market share, or at least satisfy and gain customers’ loyalty. AirbusHelicopters dramatically invests and innovates on products and services. However, a new innovationdomain has appeared: engineering innovation which gathers processes, methods and tools used bydesigners and analysts for developing and certifying a helicopter. Engineering innovation is closelyrelated to lean engineering. But investment on innovation is not a total guarantee of success.Industrials have to target innovation success, which means to ensure at each phase of the innovation process, that innovation answer properly initial customer needs. This PhD report studies how toorganize and steer feasibility study, from upstream phase, in order to anticipate innovation success?Based on a diagnosis of Airbus Helicopters industrial practices, a steering methodology of engineering innovation during upstream phase is proposed. The methodology is made of upstream projects typology, a stake holder typology, a steering process and associated methods and tools. Steering process relies on a “system engineering” approach. A first top-down phase specifies engineering innovation thanks to usage scenarios modelling. A bottom-up phase, verify and validate engineering innovation thanks to value assessment (Technology Value Level). An engineering innovation is steered in upstream phase depending on its functional value, its utility, its profitability and its strategic value. Steering methodology is formalized by an UML model, appropriate for managing a portfolio ofupstream project.

Dans le but de réduire les émissions chroniques issues des activités industrielles, la directive sur les émissions industrielles dite IED (2010/75/CE) définit le cadre réglementaire imposé aux États membres et le concept de Meilleures Techniques Disponibles (MTD). Ce concept de MTD et les niveaux de performance environnementale qui lui sont associés (BATAEPL) permettent de fixer des objectifs communs à toute l'Europe tout en considérant des spécificités locales. Par ailleurs, l’application du concept de MTD à des secteurs non soumis à l’IED (ex : Installations Nucléaires de Base) en fait un enjeu majeur pour l'ensemble de la communauté industrielle européenne. Les documents de référence sur les MTD (dénommés BREF) sont devenus incontournables comme aides au choix de techniques et références pour l'évaluation des performances environnementales des installations. Le processus de leur révision est perfectible car des différences d'interprétation et d’application existent entre les différents acteurs impliqués dans l'analyse des informations industrielles. Ainsi, l'apport de ce travail de thèse est une méthodologie structurée en 5 étapes, reposant d’une part sur des outils statistiques multicritères (classification ascendante hiérarchique, ACP, front de Pareto) d'aide à la détermination de sites de référence et de MTD applicables via des approches représentative ou performante et, d’autre part, à la définition de niveaux de performance environnementale associée, à l'échelle internationale et nationale. Cette méthodologie a démontré son applicabilité et son intégration dans les processus de décision actuels par les applications effectuées aux deux échelles géographiques et aux activités IED et non-IED. / In order to reduce chronic emissions due to industrial activities, the Industrial Emission Directive (IED − 2010/75/CE) defines, for the Member States, a legal framework and the concept of Best Available Technique (BAT). This concept of BAT and their associated environmental performance levels (BATAEPL) enables to set common objectives in Europe while considering local specificities. Moreover, the application of the concept of BAT to non-IED sectors (e.g. Nuclear installations) makes it a major issue for the entire European industrial community. BAT reference documents (called BREFs) have become essential to help to choose techniques and are references for environmental performance assessment of installations. The process of their revision can be improved because of the differences of interpretation that exist among involved actors for industrial information analysis. Thus, the contribution of this thesis is a methodology structured in 5 steps based, on the one hand, on multicriteria statistical tools (hierarchical clustering, PCA, Pareto front) to help to determine reference installations and applicable BATs thanks to representative or performant approaches and, on the other hand, to define associated environmental performance levels, at international and national scales. This methodology has demonstrated its applicability and integration into current decision processes thanks to applications to both geographical scales, and to IED and non-IED activities.

Orientador: Miguel Juan Bacic / Dissertação (mestrado profissional) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-18T13:33:24Z (GMT). No. of bitstreams: 1 Rocha_MariadoRosarioAlmeida_M.pdf: 1791063 bytes, checksum: 31fd859b17be79fd7c6569ecf1788681 (MD5) Previous issue date: 2011 / Resumo: Este estudo analisa as transformações ocorridas em uma organização pública do setor de saúde, tendo-se como referência as teorias sobre modelo de gestão e gestão estratégica de custos, a partir das ações e resultados da implementação de um sistema de custos hospitalares. Tal análise possibilitará o reconhecimento dos aspectos positivos e as melhorias possíveis no sistema implantado, de tal forma que este seja útil na melhoria dos processos do hospital e na tomada de decisões, enquanto suporte ao desenvolvimento e implementação da estratégia do hospital / Abstract: This paperwork analyses the changes made in a health public organization, based on the theories of management models and strategic costs control , and driven by actions and results of the implementation of a hospital cost-based system. Such analysis provides the necessaries tools to recognize the positive aspects and the possible improvements in the actual system, making it useful in the hospital processes optimization and to all decision-making activities, supporting the design and implementation of the hospital management strategy / Mestrado / Gestão da Qualidade Total / Mestre em Engenharia Mecânica

Использования систем поддержки принятия решений (далее – СППР) в спортивном менеджменте не является столь распространённым на данный момент. В работе описаны теоретические и практические аспекты использования математических моделей в спорте, рассмотрение спортивных событий сквозь призму системного анализа, разработка системы поддержки принятия решений в виде web-ресурса для спортивного предприятия с целью автоматизации процесса. Целью данной работы является разработка и создание системы поддержки принятия решений для Межрегионального координационного центра Федерации хоккея России «Урал – Западная Сибирь» в виде web-ресурса. Её целью является автоматизация процесса назначения судей на матчи Чемпионатов России по хоккею среди детских юношеских спортивных школ по хоккею в регионе «Урал – Западная Сибирь». Кроме того в работе рассмотрены теоретические модели, а именно использования системного анализа как СППР для распределения игроков среди футбольных клубов, а так же задача о составлении оптимального календаря турнира по хоккею. / Use of decision making support systems (further – DMSS) in sporting management is not so widespread at the moment. In this work theoretical and practical aspects of use of mathematical models in sport, reviewing of sporting events through a prism of systems analysis, development of system of support of decision-making in the form of a web resource for sporting enterprise for the purpose of process automation are described. The purpose of this operation is development and creation of decision making support system for Interregional coordination center of Russian Ice Hockey Federation "Urals – Western Siberia" in the form of a web resource. Its purpose is automation of process of assignment of judges on hockey matches of Championships of Russia among children's junior sporting schools on hockey in region "Urals – Western Siberia". Besides in work theoretical models, namely uses of systems analysis as DMSS for distribution of players among football clubs, and also task about compilation of the optimum calendar of a hockey tournament are considered.

Cette thèse réalisée dans le domaine du génie industriel traite de l’élaboration d’une méthode d’évaluation des impacts potentiels comme moyen d’aide à la décision dans les phases amont de la conception d’un projet de changement technico-organisationnel. Ce travail a été réalisé dans le cadre d’un projet de recherche technologique et de développement (RT&D) européen intitulé SMMART (System for Mobile Maintenance Accessible on Real Time) et intègre les constructeurs d’équipement d’origine (OEM) de l’industrie du transport aérospatial, routier et maritime. L’étude des transformations des pratiques de maintenance et l’accompagnement du changement constituait notre terrain de recherche. Notre cas d’étude a été réalisé au sein du motoriste Turbomeca appartenant au groupe Safran dont le besoin concernait les possibilités d’anticipation des transformations potentielles issues du projet de recherche européen. Pour répondre à cette demande industrielle nous avons élaboré une méthode collaborative d’anticipation des transformations potentielles structurée en trois phases : exploratoire, spécification des impacts opérationnels et l’analyse de convergence. Nos résultats démontrent que notre méthode en trois paliers évolutifs permet l’analyse de la vision partagée des impacts potentiels des communautés d’acteurs de maintenance et l’anticipation des changements potentiels / This thesis developed in the field of industrial engineering deals with the elaboration of a potential impact evaluation method as a mean of decision making support in the early phases of technical & organisational change project design. This work was undertaken within a European technological research and development project entitled SMMART (System for Mobile Maintenance Accessible on Real Time). It integrates original engine manufactures (OEM) from road, marine and aeronautic industry. The study of the maintenance practice transformations and the related change management represents our research investigation field. Our case study was based on an engine manufacturer needs belonging to the Safran group, named Turbomeca. Its needs were related to the anticipation capabilities of the potential change generated by the European project. To answer to that industrial demand we have elaborated a collaborative potential change anticipation method structured in three phases: exploratory, impacts specification and convergence analysis. Our results demonstrate that the applied three evolutive phases method allows the analysis of the community of maintenance actors shared vision of potential impacts and the anticipation of potential change

OCP est une grande entreprise marocaine spécialisée dans l’extraction de minerai de phosphate, cette entreprise a élargi ses activités vers la production de fertilisants phosphatés selon un processus de transformation chimique. Dans le cadre de notre recherche, nous nous intéressons au pilotage économique d’une chaine logistique hybride (la plateforme chimique Jorf). Cette chaine logistique est constituée d’un ensemble articulé de chaine logistique discrète et chaine logistique continue organisant les processus de transformation du fournisseur jusqu’au client final. Les chaînes logistiques hybrides combinent des processus discrets et continus. Dans un premier temps, nous nous sommes focalisé sur la représentation du fonctionnement physique. Donc, un modèle de simulation qui permet de reproduire ce fonctionnement a été réalisé à partir de la cartographie de processus que nous avons fait. La technique de Modélisation / Simulation mobilisable dans le cadre de la modélisation de ce type de chaîne logistique est la Simulation à Événements Discrets (SED) qui permet de reproduire le fonctionnement opérationnel de la CLH.En travaillant à la commande, ceci implique un contrôle de gestion spécifique avec une définition d’un référentiel dynamique qui va dépendre du modèle de simulation. Ce référentiel est utilisable par le système interactif d’aide à la décision (SIAD) du contrôle de gestion afin d’améliorer la prise de décision. Donc, il faut, ensuite, mesurer l’impact économique, évaluer les alternatives décisionnelles et analyser les écarts. Pour ce faire, il faut s’appuyer sur une comptabilité de gestion fondée sur une seconde modélisation / simulation afin de proposer un modèle de coût. Cette seconde simulation, repose sur une représentation plus fine des processus dans une perspective de reporting financier périodique et doit permettre de mieux apprécier les inducteurs de coûts. Dans ce contexte, nous avons choisi la méthode de valorisation Activity Based Costing (ABC). En outre, dans la cartographie des processus, chaque étape de production impliquant un changement de processus et contribuant à son discrétisation représente un événement déclencheur mettant en évidence un inducteur de coût. Nous avons ainsi traité chaque processus au niveau de la Business Unit (BU) "acide" et au niveau de la BU "engrais" afin de déterminer les inducteurs utilisés pour répartir les dépenses. Notre modèle ABC sert donc à mesurer la création de valeur pour chacun des BUs de la CLH et il est capable de prendre en compte toutes les sorties et entrées de chaque entité de traitement.Par la suite, notre but est d’explorer l’intégration de la notion de coût dans le modèle de simulation. La limite de la simulation à événements discrets se manifeste dans le niveau d'informations fourni sur les coûts. Pour évaluer les coûts de production, et l'influence de la diversité de scénario de production, les coûts variables doivent être inclus. Ceci peut être fourni par la combinaison de la simulation à événements discrets avec la méthode ABC. Donc, nous avons proposé une approche qui sera mise en œuvre dans le contexte de la CLH de l’OCP. Cette approche va prendre en compte le couplage entre ABC et SED avec toutes les règles de traduction pour pouvoir, à partir du système de contrôle de gestion existant qui est associé à des centres de coûts par entité fonctionnelle, passer à des BUs orientées processus industriels. Elle va également nous permettre de structurer les indicateurs de performance du flux physique et financier sous la forme d’un tableau de bord / OCP SA is Morocco’s largest company. It is widely considered as owning some 60% of phosphate world reserves and is engaged in a process of Supply Chain control. Initially specialized in phosphate ore extraction, OCP SA has expanded, few years ago, its activities to include production of phosphate fertilizers using chemical processing. Under our research project, we focus on economic management of OCP’s Hybrid Supply chain (HSC). A HSC comprises multiple interrelated discrete and continuous processes together forming an integrated process from the supplier down to the end customer. In such a system, the production rationale includes both batch and flow models. Each discrete or continuous process seeks to capture part of the value created by the organizational collaboration performed either in internal supply chains made up of business unit or in external ones made up of legally independent entities.At first, we focused on the representation of physical functioning. So a simulation model that allows us to reproduce this functioning has been done from the process mapping we have done. The modeling / Simulation technique mobilized in the modeling framework of this type of supply chain is the Discrete Event Simulation (DES) which allows reproducing the operational functioning of the HSCBy working on the command, this implies a specific management control with a definition of a dynamic repository that will depend on the simulation model. This repository can be used by the interactive decision support system of management control in order to improve decision-making. Therefore, we must measure the economic impact, evaluate the decision-making alternatives and analyze the gaps. To do this, it is necessary to rely on a management accounting based on a second modeling / simulation in order to propose a cost model. This second simulation relies on a finer representation of the processes in a perspective of periodic financial reporting and must allow better appreciate the cost drivers. In this context, we have chosen the Activity Based Costing (ABC) method. In addition, in process mapping, each production step involving a process change and contributing to its discretization represents a triggering event highlighting a cost driver. We have thus processed each process at the level of the "acid" BU and at the level of the "fertilizer" BU to determine the inductors used to allocate the expenses. Our ABC model is therefore used to measure the value creation for each BUs of the HSC and it is able to take into account all the outputs and inputs of each processing entity.Later, our aim is to explore the integration of the notion of cost in the simulation model. The limit of the discrete event simulation is manifested in the level of information provided on costs. To assess production costs, and the influence of the diversity of production scenario, variable costs must be included. This can be provided by the combination of the discrete event simulation with the ABC method. So we have proposed an approach that will be implemented in the context of the OCP HSC. This approach will take into account the coupling between ABC and SED with all the translation rules to can, from the existing management control system that is associated with a functional unit cost centers, go to the BUs oriented industrial processes. It will also enable us to structure the physical and financial flow performance indicators in the form of a scorecard