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Apport de la simulation à la conception et l'interprétation de tableaux de bord et à la comptabilité de gestion

Author

Listed:
  • Vincent Giard
  • Véronique Boitout-Pappalardo
  • Philippe Bonmarchand

Abstract

A detailed analysis of cheque processing in a bank back office (establishment, modification and processing of accounts, payment defaults, telephone claims, etc.), supported by specification of operating ranges and demand analysis, has allowed a highly realistic simulation of the functioning of a processing centre. This simulation has been used for the design of operating reports and to determine reading gride for indicators, having regard to the incidence of random data on the working of the system. It has also stimulated consideration of the rational determination of a certain number of cost generators, as a way to examine the opportunities ans limits of activity-based management accounting.

Suggested Citation

  • Vincent Giard & Véronique Boitout-Pappalardo & Philippe Bonmarchand, 1996. "Apport de la simulation à la conception et l'interprétation de tableaux de bord et à la comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 2(1), pages 65-84.
    • Handle: RePEc:cai:accafc:cca_021_0065
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