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Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché


  • Yvan Barel

    () (LEMNA, Université de Nantes)

  • Sandrine Fremaux

    (Audencia, Nantes Ecole de management)


(VF)Dans le secteur florissant et concurrentiel des services, la gestion du couple coût-valeur est d’autant plus délicate que le personnel de contact joue un rôle dans la valeur perçue par le client. S’appuyant sur une analyse des tableaux de bord et une enquête qualitative au sein de la ligne de caisses d’un hypermarché appartenant à une enseigne de distribution française, cette étude montre que les «coûts cachés» risquent d’augmenter lors de la mise en oeuvre d’un dispositif d’amélioration des services si les capacités d’ajustement du personnel de contact sont affaiblies par une méthode de contrôle de gestion inappropriée.(VA)In the booming and competitive services sector, the management of the cost-value relation is complicated because personal contact plays an important role in customer perceived value. This study aims at understanding how « hidden costs » induced by organizational difficulties can be accentuated by measures conceived to enhance the quality of service.. Based on an analysis of performance indicators and a qualitative survey conducted in a hypermarket of a French distribution brand, the results show that «hidden costs» increase at the implementation stage of service enhancing measures when the adjustment abilities of operators (cashiers) are weakened by an inappropriate use of indicators.

Suggested Citation

  • Yvan Barel & Sandrine Fremaux, 2011. "Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché," Revue Finance Contrôle Stratégie,, vol. 14(3), pages 91-117, September.
  • Handle: RePEc:dij:revfcs:v:14:y:2011:i:q3:p:91-117.

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    References listed on IDEAS

    1. repec:dau:papers:123456789/13944 is not listed on IDEAS
    2. Wruck, Karen Hopper & Jensen, Michael C., 1994. "Science, specific knowledge, and total quality management," Journal of Accounting and Economics, Elsevier, vol. 18(3), pages 247-287, November.
    3. Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie,, vol. 9(1), pages 135-155, March.
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    More about this item


    capacités d’ajustement; coûts cachés; indicateurs de performance; adjustment abilities; hidden costs; indicators.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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