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Evaluation des coûts cachés et pilotage de la masse salariale : le cas Télécomédia

Author

Listed:
  • Angèle Renaud

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le cas Télécomédia présente une application des concepts et techniques du contrôle de gestion sociale. Son but est d'analyser les facteurs d'évolution de la masse salariale d'une PME et d'évaluer les coûts cachés, sources de contre-performance sociale.

Suggested Citation

  • Angèle Renaud, 2011. "Evaluation des coûts cachés et pilotage de la masse salariale : le cas Télécomédia," Post-Print hal-00708350, HAL.
    • Handle: RePEc:hal:journl:hal-00708350
    as

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