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L'Approche En " Coût Client ", Une Méthodologie De Calcul Des Coûts Propre À L'Entreprise Orientée " Client "

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Author Info

  • Didier Van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Charles Kabwigiri

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Cet article explore, essentiellement dans une perspective conceptuelle, une méthodologie de calcul des coûts particulière qui fournit au contrôleur de gestion une vision analytique comptable spécifique sur laquelle fonder tant les décisions de gestion opérationnelles que stratégiques propres à l'entreprise orientée " client ". Un examen des premières étapes de son implémentation dans une PME transformatrice de bois est par ailleurs proposé.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/41/PDF/VAN_CAILLIE.PDF
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00584541.

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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-00584541

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584541/en/
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: Méthode de comptabilisation des coûts; orientation " client "; création de valeur " client "; stratégie en PME;

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