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La comptabilité à base d'activités. Une double question de sens

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  • Pierre Mevellec

Abstract

New costing systems and specifically ABC, are based on a new vision of the operations of the firm and a new approach to value. The first part of the text illustrates the shift from a vertical vision of the firm focused on the main fonctions, to a horizontal vision in which process play the main role. This vision shift finds its translation in the new approach to cost calculation. The second part of the text explains how the new costing system, and the associated performance measuring system, modify the process of creation of meaning inside the firm. This modification alters the behaviour of the firm?s actors and leads the firm on a new route that will be difficult to anticipate.

Suggested Citation

  • Pierre Mevellec, 1995. "La comptabilité à base d'activités. Une double question de sens," ACCRA, Association francophone de comptabilité, vol. 1(1), pages 62-80.
    • Handle: RePEc:cai:accafc:cca_011_0062
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