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Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque

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Author Info

  • Grégory Wegmann

    ()
    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

  • Stephen Nozile

    (Cetelem - BNP)

Abstract

Nous avons étudié le développement de l'ABC dans les services informatiques d'un groupe bancaire. Cette étude nous permet de tirer des conclusions sur l'apport de l'ABC dans le pilotage stratégique des coûts des services informatiques bancaires. Dans une première partie, nous présentons le thème du " pilotage stratégique des coûts ", puis nous rappelons les principes de l'ABC en l'inscrivant dans une perspective stratégique. Dans une seconde partie, nous présentons successivement notre étude de cas et nous précisons en quoi ces développements ont permis d'optimiser les coûts informatiques de ce groupe.

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File URL: http://hal.archives-ouvertes.fr/docs/00/58/47/65/PDF/revueEchanges.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number hal-00584765.

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Date of creation: Dec 2010
Date of revision:
Publication status: Published, Echanges, 2010, p. 18-20
Handle: RePEc:hal:journl:hal-00584765

Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00584765/en/
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Related research

Keywords: Méthode ABC; méthode ABM; étude de cas; banque;

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  1. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
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