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Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas

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Author Info

  • Grégory Wegmann

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Abstract

Ce papier a pour objectif d'analyser les évolutions de l'instrumentation en comptabilité de gestion et de les positionner par rapport aux principes généraux de la méthode ABC et par rapport à une étude de cas. Dans une première partie, nous étudions les différents usages de la comptabilité de gestion à travers la littérature traitant de l'évolution des pratiques. Nous définissons quatre orientations d'un système comptable de gestion. Notre objectif est dans une seconde partie d'analyser ces développements à l'aune des principes généraux de la méthode ABC. La problématique générale du papier est de se demander si ces évolutions montrent que la méthode ABC constitue une référence commune qui expliquerait les évolutions décrites. Nous illustrons notre propos ensuite par une étude de cas.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/45/62/16/PDF/p29.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00456216.

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Date of creation: 2009
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Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00456216

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00456216/en/
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Related research

Keywords: Comptabilité de gestion - Méthode ABC - Etude de cas;

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  1. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
  2. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
  3. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
  4. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 37-58, December.
  5. Gérard Charreaux, 2002. "Variation sur le thème:"À la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise"," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 5-68, September.
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