Résumé:
This study examines the management control system at Algeria Telecom in the Mostaganem province. It aims to evaluate the effectiveness of this system and identify the challenges and opportunities associated with its implementation. The study finds that the management control system plays a pivotal role in improving institutional performance, enhancing operational efficiency, and ensuring quality service delivery. The system assists management in making data-driven decisions based on accurate data and comprehensive analyses, thus supporting the achievement of the institution's strategic objectives. This includes reliance on modern technologies and the development of technical infrastructure. The study concludes that the management control system at Algeria Telecom in the Mostaganem province is a vital strategic tool for improving institutional performance and enhancing the institution's competitiveness. By addressing challenges and leveraging available opportunities, a significant improvement in service levels and quality can be achieved, positively impacting customer satisfaction and the institution's market position.