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Les Fondements Conceptuels De L'Abc " A La Francaise "

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Author Info

  • Simon Alcouffe

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

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    Abstract

    Cette communication rassemble, analyse et compare les principaux concepts qui fondent la comptabilité d'activités chez les auteurs français. Elle fait apparaître un certain nombre de convergences et de divergences portant soit sur la définition des concepts élémentaires (tâches, activités et processus) soit sur le mécanisme de calcul des coûts. La définition des processus et les pratiques de regroupement d'activités cristallisent les difficultés rencontrées.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/29/50/PDF/ALCOUFFE.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00582950.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00582950

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00582950/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: ABC; concepts théoriques; comparaison;

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