Résumé:
Budgetary decision-making in organizations increasingly requires the simultaneous consideration
of multiple financial and non-financial criteria, making traditional mono-criteria approaches
insufficient in the face of growing complexity. This thesis explores how multi-criteria analysis, as
a decision-support tool integrated within management control, can improve the quality and
rationality of budgetary decisions. In this work, we present the PROMETHEE method. A practical
application conducted at SARL GARDEN CLEAN illustrates the theoretical developments,
evaluating three strategic investment alternatives against four criteria
