IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00650555.html
   My bibliography  Save this paper

Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts

Author

Listed:
  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Service industry specificities are studied and a unified framework is proposed. The six more emblematic management methods and tools of service industry are described and analysed: efficiency measure, blueprint, delivery and waiting time management, yield and capacity management, quality measure, balanced scorecard. Service industry management forms and levers of control are examined and a reflexion takes place about the nature of service industry performance management systems.

Suggested Citation

  • François Meyssonnier, 2011. "Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts," Post-Print hal-00650555, HAL.
  • Handle: RePEc:hal:journl:hal-00650555
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650555
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00650555/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Franck Aggeri & Julie Labatut, 2010. "La gestion au prisme de ses instruments. Une analyse généalogique des approches théoriques fondées sur les instruments de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 5-37., September.
    2. Franck Aggeri & Julie Labatut, 2010. "La gestion au prisme de ses instruments. Une analyse généalogique des approches théoriques fondées sur les instruments de gestion," Post-Print halshs-00639963, HAL.
    3. Antonella Cugini & Antonella Caru & Fabrizio Zerbini, 2007. "The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 499-530.
    4. Gabriel R. Bitran & Juan-Carlos Ferrer & Paulo Rocha e Oliveira, 2008. "OM Forum--Managing Customer Experiences: Perspectives on the Temporal Aspects of Service Encounters," Manufacturing & Service Operations Management, INFORMS, vol. 10(1), pages 61-83, July.
    5. Kiane Goudarzi & Pierre Eiglier, 2006. "La socialisation organisationnelle du client dans les entreprises de service: concept et dimensions," Post-Print hal-02023878, HAL.
    6. K.J. Klassen & T.R. Rohleder, 2001. "Combining Operations and Marketing to Manage Capacity and Demand in Services," The Service Industries Journal, Taylor & Francis Journals, vol. 21(2), pages 1-30, April.
    7. Franck Aggeri & Julie Labatut, 2010. "La gestion au prisme de ses instruments," Post-Print hal-02659906, HAL.
    8. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    9. Aude Deville & Hervé Leleu, 2010. "De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 97-126.
    10. C. J. McNair & Lidija Polutnik & Riccardo Silvi, 2001. "Cost management and value creation: the missing link," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 33-50.
    11. Chiara Orsingher, 2006. "Le script de service: fondements du concept et applications au marketing des services," Post-Print hal-02023892, HAL.
    12. Kenneth J Klassen & Randolph M Russell & James J Chrisman, 1998. "Efficiency and Productivity Measures for High Contact Services," The Service Industries Journal, Taylor & Francis Journals, vol. 18(4), pages 1-18, October.
    13. Lawrence R. Weatherford & Samuel E. Bodily, 1992. "A Taxonomy and Research Overview of Perishable-Asset Revenue Management: Yield Management, Overbooking, and Pricing," Operations Research, INFORMS, vol. 40(5), pages 831-844, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    2. François Meyssonnier & Caroline Tahar, 2011. "Le contrôle des temps et des délais dans les services communaux," Post-Print hal-00650556, HAL.
    3. François Meyssonnier & Caroline Tahar, 2012. "Le contrôle des temps et des délais dans les services communaux," Working Papers hal-00693398, HAL.
    4. Cédric Dalmasso & Sebastien Gand & Frederic Garcias, 2017. "Enterprise social networks for the benefit of ambidextrous organisation? The case of a major oil company," Post-Print hal-03698884, HAL.
    5. Sébastien Gand & Elvira Periac, 2015. "Vers des écosystèmes de services gérontologiques ?," Post-Print hal-01164391, HAL.
    6. Fabienne Villesèque-Dubus & Michel Mannarini & Bertrand Mocquet, 2016. "Order within disorder: or how a system “University Chair” comes to structure bank digital change [De L'Ordre Dans Le Desordre : Ou Comment Un Dispositif « Chaire Universitaire » Vient Structurer La," Post-Print hal-01901107, HAL.
    7. Pierre Baret & Vincent Helfrich, 2019. "The “trilemma” of non-financial reporting and its pitfalls," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 485-511, June.
    8. Franck Aggeri, 2017. "How can performativity contribute to management and organization research? Theoretical perspectives and analytical framework [Qu'est-ce que la performativité peut apporter aux recherches en managem," Post-Print hal-01609172, HAL.
    9. Chanteau, Jean-Pierre & Coriat, Benjamin & Labrousse, Agnès & Orsi, Fabienne, 2013. "Introduction," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 14.
    10. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
    11. Sébastien Gand & Elvira Periac, 2016. "Gouverner sans les instruments ? La difficile construction des politiques relatives à la perte d'autonomie des personnes âgées," Post-Print hal-01258274, HAL.
    12. Dominique Laousse & Sophie Hooge, 2016. "Refaire société par la recherche d’une institutionnalisation collaborative : le cas des transports publics," Post-Print hal-01408736, HAL.
    13. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    14. Labatut, Julie & Aggeri, Franck & Allaire, Gilles, 2013. "Étudier les biens communs par les changements institutionnels : régimes de propriété autour des races animales face à l’innovation génomique," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 14.
    15. Sébastien Gand, 2014. "Qualification et gestion de la tension différenciation-intégration des savoirs dans les entreprises démocratiques," Working Papers hal-01083863, HAL.
    16. Guillaume Denos & Christophe Maurel & François Pantin, 2020. "Raising awareness about paradoxes: the case of a participatory device facing social innovation tensions," Post-Print hal-03274464, HAL.
    17. Marie Dervillé & Andrea Fink-Kessler & Aurelie Trouvé & Ikram Abdouttalib & Jean-Pierre del Corso & Charilaos Kephaliacos & Caetano Luiz Beber & Geneviève N'Guyen, 2018. "Comment peut se construire la compétitivité des exploitations laitières aujourd’hui ?," Working Papers hal-02329036, HAL.
    18. Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.
    19. Stanislas Boutmy & Madina Rival, 2013. "Action publique des collectivités locales françaises et réforme comptable : vers plus de transparence ?," Post-Print hal-02901086, HAL.
    20. Claire Bernard-Mongin & Jimmy Balouzat & Elise Chau & Alice Garnier & Stéphanie Lequin & François Lerin & Ahmet Veliji, 2021. "Geographical Indication Building Process for Sharr Cheese (Kosovo): “Inside Insights” on Sustainability," Sustainability, MDPI, vol. 13(10), pages 1-23, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650555. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.