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L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition


  • Zouhair Djerbi

    () (Université de Nantes)


(VF)Cet article décrit l’expérimentation visant à concilier consommation de ressources, à l’aide de la démarche ABC/M (Activity-based costing/management ou comptabilité et gestion par activités) et valeur client, au travers du CRM (Customer Relationship Management). Nous verrons, au travers d’un cas, que l’articulation entre ces deux approches permet de progresser dans la gestion simultanée des coûts et de la valeur. Le changement de stratégie intervenu dans l’entreprise au cours de l’expérimentation – au lieu de faire évoluer l’outillage mis en place – a conduit à son abandon. Les raisons de cet abandon trouvent en partie leur origine dans la confrontation du modèle aux règles et routines de l’organisation.(VA)This work aims at questioning the articulation between resource management and customer relationship management. The purpose is to reconcile resources use, through ABC/M, and value for customer through CRM. We will see – trough a case study - that this articulation ensures the way to simultaneous management of value and costs. Change in strategy occurs during the experimentation. Instead of matching management accounting system with the new strategy, this led to its failure. The reasons lie in the fact that the new management accounting system challenges rules and routines of the organization.

Suggested Citation

  • Zouhair Djerbi, 2009. "L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition," Revue Finance Contrôle Stratégie,, vol. 12(4), pages 115-141, December.
  • Handle: RePEc:dij:revfcs:v:12:y:2009:i:q4:p:115-141.

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    References listed on IDEAS

    1. repec:dau:papers:123456789/12245 is not listed on IDEAS
    2. repec:dau:papers:123456789/12567 is not listed on IDEAS
    3. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    4. repec:dau:papers:123456789/244 is not listed on IDEAS
    5. Simon Alcouffe, 2004. "La Recherche Sur Les Innovations Managériale En Comptabilite Et Contrôle De Gestion. Proposition D'Un Modèle Théorique Intégrant Les Perspectives De Diffusion, D Adoption Et De Mise En Oeuvre De L Inn," Post-Print halshs-00587823, HAL.
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    More about this item


    coût-valeur; ABC; CRM; valeur client; activité; processus; articulation ABC-CRM; cost-value; ABC; CRM; customer value; activity; process; ABC-CRM articulation.;

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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