Abstract. Can we analyze the enterprise performances upon the pilot indicators? The answer is completed by analyzing and interpreting the suggested indicators. Finally, these indicators will form the enterprise dashboard, which the management will take the right decisions. The dashboard represents the selection and presentation way of pilot indicators which permit tendencies visualization leaving from enterprise’s followed objectives. Through analyses and interpretation of pilot indicators, it is generating actions which contribute to enterprise’s improvement performances.

Keywords: pilot indicators; performance; activity-based costing; dashboard; performance.