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L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises

Author

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  • Serigne Diop

    (CEDoc - Centre des Etudes Doctorales Economie, Gestion et Droit - UH2MC - Université Hassan II [Casablanca])

Abstract

Quelque soit le niveau de l'intensité concurrentielle du marché dans lequel évolue l'entreprise, l'amélioration continue de sa performance demeure son principal moyen de s'assurer une pérennité. Plusieurs outils ont été développés par les chercheurs et professionnels du contrôle de gestion en vue de permettre aux entreprises de se doter de leviers devant leur permettre de mieux piloter et maitriser leur performance opérationnelle, financière, technique et récemment celle environnementale. Théorisée et largement diffusée, la méthode ABC (Activity-Based Costing) ou système de comptabilité à base d'activités (SCA) à travers ses nombreux apports aux outils traditionnels de pilotage opérationnel et stratégique est présentée comme l'une des méthodes les plus efficaces. C'est dans ce cadre qu'une enquête quantitative par questionnaire a été conduite auprès de 62 entreprises sénégalaises, dans le but de savoir si la simple utilisation des SCA a permis une amélioration de la performance des entreprises.

Suggested Citation

  • Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    • Handle: RePEc:hal:journl:hal-01300862
    Note: View the original document on HAL open archive server: https://hal.science/hal-01300862
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    References listed on IDEAS

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