Reinventing Performance: Project-Based Organisation and Hourly Value Added At The Base Of Organisational Value

Abstract Book of the 3rd Global Conference on Management and Economics

Year: 2026

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Reinventing Performance: Project-Based Organisation and Hourly Value Added At The Base Of Organisational Value

Dr. Sara El Hadri, Hemmi Mohamed

ABSTRACT:

This research examines the role of management control in value creation within contemporary organisations. Despite extensive literature on the subject, organisational value management often remains fragmented, struggling to reconcile the imperatives of economic profitability with human considerations. This work proposes to bridge this gap through an innovative conceptual model based on two dimensions: managerial and instrumental.
Necessary for the creation of intangible value. We argue that project-based organisation, through its horizontal nature and its ability to foster cross-functional cooperation, constitutes the optimal decision-making framework for managing overall performance.
On an instrumental level, the research criticises the limitations of traditional financial indicators, which fail to capture human capital. We introduce Hourly Value Added (HVA) as a key indicator. Unlike conventional measures, HVA offers a hybrid reading: it measures economic efficiency (productivity) while integrating the social dimension by valuing time and human contribution.
The central thesis of this model lies in the systemic alignment of these two levers: the project structure provides the management architecture, while HAV serves as a measurement compass. In conclusion, this work offers a robust theoretical framework that enables managers to navigate complexity by transforming management control into a real lever for organisational sustainability.

Keywords: Conceptual Model; Hourly Contribution to Value Added Over Variable Costs (HCVAVC); Management Performance; Project-Based Organisation; Socio-Economic Management Control