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


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  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

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    Les spécificités des activités de service sont étudiées et un cadre conceptuel unifié de référence est dégagé. Les six méthodes et outils les plus emblématiques du contrôle de gestion des services sont décrits et analysés : l'évaluation de l'efficience, les logigrammes de production, la gestion des temps et des délais, la gestion des revenus et des capacités, la mesure de la qualité, le tableau de bord prospectif. Les modes de pilotage et leviers du contrôle dans les services sont discutés et une réflexion est menée sur la nature des systèmes de pilotage de la performance dans les services.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650555.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650555

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    Related research

    Keywords: contrôle de gestion des services ; outils du contrôle dans les services ; leviers du contrôle ; systèmes de pilotage de la performance;

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    1. 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.
    2. C. J. McNair & Lidija Polutnik & Riccardo Silvi, 2001. "Cost management and value creation: the missing link," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 10(1), pages 33-50.
    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, Taylor & Francis Journals, vol. 16(3), pages 499-530.
    4. 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, Taylor & Francis Journals, vol. 21(2), pages 1-30, April.
    5. 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, Taylor & Francis Journals, vol. 18(4), pages 1-18, October.
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