Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity

This article brings to the fore the concept of pilot indicators and their role in the management of an entity. After studying the characteristics presented by the pilot indicators and the forms they embody, the paper emphasizes the link between activity based costing method, performance measurement and pilot indicators. However, we considered useful the appeal to a methodological study for calculating these indicators, at the level of an economic agent producing electricity. Pilot indicators, later taken over on dashboards, can be a solid informational support for young managers open to the use of such tools for measuring performance. The objective pursued by this scientific approach was to emphasize, in a theoretical and practical manner, the multiple roles that pilot indicators can play in the life of an entity.