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The general context of this study is the parameterizing of the production system. The aim is to regulate the physical flow according to objectives, usually expressed in terms of performance indicator values. Performance control requires mastery of the consequences of the choices made. It then becomes essential to be able to articulate the potential effects of the various decisions. The existing approaches to solving this problem all imply the use of means of simulation capable of assessing the value of the performance indicators for each configuration of the action parameters. Taking this assumption as a basis, and focusing on the user, a multiple criteria approach is developed towards the understanding and schematization of the behaviour of a given system. The particularity of this approach lies in combining both data analysis and user expertise. The instrumentation approach uses tools for data analysis and assistance in decision making to achieve an original visualization of the structure of performance levels in a plan, called the plan of preferences.

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International audienceThe accurate evaluation of production costs has become absolutely essential for companies today. Over the past few decades, the ABC method has offered a solution for allocating indirect costs using the cost driver concept. However, the activity-based costing method does not propose general criteria for identifying the relevant resources, activities and cost drivers on the shop floor. This article proposes a reference activity model that enables the activities and resources related to most of the cost objects of a particular shop floor to be deduced systematically. An industrial application illustrates the use of this model. The value of this approach is also discusse