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

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  • Véronique Malleret

    ()
    (Groupe HEC Paris)

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    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.

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    File URL: http://leg2.u-bourgogne.fr/rev/093104.pdf
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    Bibliographic Info

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

    Volume (Year): 9 (2006)
    Issue (Month): 3 (September)
    Pages: 67-104

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    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:67-104

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    Related research

    Keywords: calcul des coûts; tarification; rentabilité; services; cost calculation; pricing; profitability; services.;

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    1. 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.
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