MEASURING THE IMPACT OF CREATIVE MANAGEMENT CONTROL ON THE SMES AND FREE ENTERPRISES (PROFESSIONS) PERFORMANCES

Value creation is an issue that raises a growing interest today in many areas of science management: strategic management, business finance, accounting, management control, marketing, organization, human resources management. Under the practical aspect, value creation issue became a concern of managers of large companies because it allows development of activities and uses. Socio-economic theory of organizations and its diagnosis and evaluation method based on the study of dysfunctional activity constitutes a possible mean of measuring the organizational value creation as a result of reducing hidden costs. To meet its purpose, in our opinion should act primarily on variable costs whose optimization can be achieved using various methods including the linear programming.