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Le problème du regroupement des activités dans la modélisation ABC:une approche possible


  • Clément Thomas

    () (Université de Rennes 1)

  • Michel Gervais

    () (Université de Rennes 1)


(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.

Suggested Citation

  • Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC:une approche possible," Revue Finance Contrôle Stratégie,, vol. 11(4), pages 137-170, December.
  • Handle: RePEc:dij:revfcs:v:11:y:2008:i:q4:p:137-170

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    References listed on IDEAS

    1. Gervais Thenet, 1998. "L'explication de la consommation de coûts dans le secteur bancaire:la complémentarité de la méthode de régression en composantes principales et de la régression PLS," Revue Finance Contrôle Stratégie,, vol. 1(2), pages 167-190, June.
    2. 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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    Cited by:

    1. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie,, vol. 13(1), pages 123-155., March.

    More about this item


    méthode ABC; inducteur d'activité; homogénéité; regroupement d'activités; Activity-Based Costing; activity cost driver; homogeneity in accountancy; grouping of activities.;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility


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