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ABC/M et transversalité : choix de conception et impacts potentiels

Author

Listed:
  • Thierry Bertrand
  • Pierre Mevellec

Abstract

The concept of cross-functionality is a feature that has been introduced into ABC/M systems using a wide variety of methodologies. This article examines the various methodologies and analyses how they affect cost calculations, performance management and the representation of the functioning of the organisation.

Suggested Citation

  • Thierry Bertrand & Pierre Mevellec, 2008. "ABC/M et transversalité : choix de conception et impacts potentiels," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 7-31.
    • Handle: RePEc:cai:accafc:cca_141_0007
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    Cited by:

    1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

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