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L’apport de la méthode DEA au pilotage de la performance des centres de coût : l’exemple de la logistique amont

Author

Listed:
  • Laurent Cavaignac

    (University of Perpignan – CAEPEM)

  • Fabienne Villesèque-Dubus

    (Université de Perpignan IAE de Perpignan, MRM)

Abstract

(VF)Cet article a pour objectif de s’intéresser au pilotage de la performance des centres de coût en prenant le cas particulier de la logistique amont. Il s’agit plus précisément de s’interroger sur l’apport de la méthode DEA (méthode d’analyse d’enveloppement des données) comme outil d’analyse multidimensionnel de la performance pour gérer globalement les différentes composantes de cette performance multidimensionnelle, à savoir les coûts, la qualité et les délais. A partir de la réalisation d’une simulation, elle vise plus précisément à observer dans quelle mesure la méthode DEA peut constituer un outil pertinent pour la gestion simultanée des coûts, qualité et délais, à en observer les implications et les limites.

Suggested Citation

  • Laurent Cavaignac & Fabienne Villesèque-Dubus, 2014. "L’apport de la méthode DEA au pilotage de la performance des centres de coût : l’exemple de la logistique amont," Revue Finance Contrôle Stratégie, revues.org, vol. 17(3), pages 69-92, September.
    • Handle: RePEc:dij:revfcs:v:17:y:2014:i:3:p:69-92.
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    More about this item

    Keywords

    performance multidimensionnelle; méthode DEA; centre de coût Logistique;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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