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La création de valeur par les services:une étude empirique dans des PMI

Author

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  • Véronique Malleret

    (Groupe HEC Paris)

Abstract

(VF)L’article s’interroge sur la rentabilité des offres de services accompagnant des offres de biens industriels. Il rappelle les différents éléments de ce débat sur le plan théorique et présente les résultats d’une étude empirique menée dans six PMI. L’article décrit leurs pratiques de facturation et de calcul des coûts et de marges pour les services offerts et met en évidence la variété des motifs expliquant les politiques tarifaires. Il conclut en mentionnant les facteurs susceptibles de favoriser la création de valeur par les services.(VA)This article discusses the profitability of product services in manufacturing firms. It first lists the main arguments supporting the theoretical debate. Then, it describes the results of a field study implemented in six manufacturing SMEs. The field study describes the costing and pricing practices of services and highlights the variety of factors explaining these practices. The paper concludes by presenting the main factors contributing to value creation through service offers.

Suggested Citation

  • Véronique Malleret, 2006. "La création de valeur par les services:une étude empirique dans des PMI," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 67-104, September.
    • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:67-104
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    References listed on IDEAS

    as
    1. T. P. Hill, 1977. "On Goods And Services," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 23(4), pages 315-338, December.
    2. Hill, T P, 1977. "On Goods and Services," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 23(4), pages 315-338, December.
    3. Gebauer, Heiko & Fleisch, Elgar & Friedli, Thomas, 2005. "Overcoming the Service Paradox in Manufacturing Companies," European Management Journal, Elsevier, vol. 23(1), pages 14-26, February.
    4. Valérie Mathieu, 2001. "Service strategies within the manufacturing sector: benefits, costs and partnership," Post-Print hal-01796269, HAL.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

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    More about this item

    Keywords

    calcul des coûts; tarification; rentabilité; services; cost calculation; pricing; profitability; services.;
    All these keywords.

    JEL classification:

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

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