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L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition

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Author Info

  • Zouhair Djerbi

    ()
    (Université de Nantes)

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    Abstract

    (VF)Cet article décrit l’expérimentation visant à concilier consommation de ressources, à l’aide de la démarche ABC/M (Activity-based costing/management ou comptabilité et gestion par activités) et valeur client, au travers du CRM (Customer Relationship Management). Nous verrons, au travers d’un cas, que l’articulation entre ces deux approches permet de progresser dans la gestion simultanée des coûts et de la valeur. Le changement de stratégie intervenu dans l’entreprise au cours de l’expérimentation – au lieu de faire évoluer l’outillage mis en place – a conduit à son abandon. Les raisons de cet abandon trouvent en partie leur origine dans la confrontation du modèle aux règles et routines de l’organisation.(VA)This work aims at questioning the articulation between resource management and customer relationship management. The purpose is to reconcile resources use, through ABC/M, and value for customer through CRM. We will see – trough a case study - that this articulation ensures the way to simultaneous management of value and costs. Change in strategy occurs during the experimentation. Instead of matching management accounting system with the new strategy, this led to its failure. The reasons lie in the fact that the new management accounting system challenges rules and routines of the organization.

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    File URL: http://leg2.u-bourgogne.fr/rev/124141.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 12 (2009)
    Issue (Month): 4 (December)
    Pages: 115-141

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    Handle: RePEc:dij:revfcs:v:12:y:2009:i:q4:p:115-141.

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    Related research

    Keywords: coût-valeur; ABC; CRM; valeur client; activité; processus; articulation ABC-CRM; cost-value; ABC; CRM; customer value; activity; process; ABC-CRM articulation.;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
    2. Alcouffe, Simon & Berland, Nicolas & Levant, Yves, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Economics Papers from University Paris Dauphine 123456789/12245, Paris Dauphine University.
    3. Peelen, Ed & Stevens, Eric & Jallat, Frédéric & Volle, Pierre, 2006. "Gestion de la relation client," Economics Papers from University Paris Dauphine 123456789/244, Paris Dauphine University.
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