Le problème du regroupement des activités dans la modélisation ABC:une approche possible
(VF)La méthode ABC insiste sur la nécessaire homogénéité des activités pour calculer des coûts fiables. Mais cette insistance conduit à un nombre d'activités très élevé et à une complexité trop grande. Pour traiter le problème, les tenants de la méthode proposent des regroupements, en oubliant la condition d'homogénéité. Cet article tente de résoudre le paradoxe.(VA)Activity-based costing systems rely on the necessary homogeneity of activities to provide relevant coste. This technical condition forces controllers to distinguish between a large number of activities and may hence induce overwhelming complexity . ABC supporters facing this issue suggest to regroup activities without considering homogeneity. The present article tries to solve the paradox.
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- E. Labro & M. Vanhoucke, 2005. "A simulation analysis of interactions between errors in costing system design," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/333, Ghent University, Faculty of Economics and Business Administration.
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