Advanced Search
MyIDEAS: Login

Le modèle ABC face aux mutations des fonctions opérationnelles


Author Info

  • Zouhair Djerbi

    (ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers - ESSCA)

  • Samir Ayoub

    (ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers - ESSCA)

Registered author(s):


    Le contrôle de gestion a connu une mutation par l'adoption de nouvelles méthodes de comptabilité de gestion. L'apparition du modèle ABC témoigne de cette mutation. Parallèlement à cette évolution, les fonctions opérationnelles ont connu d'importantes transformations, conduisant à une nouvelle approche en matière de pilotage des coûts et de la valeur. L'objectif de l'article est d'étudier l'impact du modèle ABC face aux attentes des acteurs liées aux changements dans les fonctions opérationnelles, en nous intéressant particulièrement aux fonctions amont (gestion de la chaîne logistique) et aval (gestion de la relation clients). Ces deux fonctions ont en effet connu des mutations majeures, faisant naître de nouveaux besoins en contrôle de gestion.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650600.

    as in new window
    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650600

    Note: View the original document on HAL open archive server:
    Contact details of provider:
    Web page:

    Related research

    Keywords: modèle ABC ; SCM ; GRC ; approvisionnement ; marketing;

    This paper has been announced in the following NEP Reports:


    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Peelen, Ed & Stevens, Eric & Jallat, Frédéric & Volle, Pierre, 2006. "Gestion de la relation client," Economics Papers from University Paris Dauphine 123456789/244, Paris Dauphine University.
    2. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    3. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    Full references (including those not matched with items on IDEAS)



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650600. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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