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Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion

Author

Listed:
  • Charles Ducrocq
  • Michel Gervais
  • Christophe Herriau

    (Université de Rennes 1)

Abstract

This article proposes the result of an empirical study about management control, carried out in 91 service firms. In spite of the specificity of management control in a context of service, results bear evidence of a traditional control, not so concerned with this specificity. However, certain behaviors indicate a will to conceive a less industrial management control.

Suggested Citation

  • Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 89-121, September.
    • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q3:p:89-121
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    References listed on IDEAS

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    1. Christophe Godowski, 2000. "Appréciation du système de coûts bancaires: plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 45-71, September.
    2. Yann Regnard, 1998. "Pour une approche structurelle des coûts des activités cliniques," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 49-67.
    3. Gervais Thenet, 1996. "Une relecture du problème de l'imputation des coûts joints et des coûts communs," ACCRA, Association francophone de comptabilité, vol. 2(2), pages 75-91.
    4. Candace Jones & William S. Hesterly & Karin Fladmoe-Lindquist & Stephen P. Borgatti, 1998. "Professional Service Constellations: How Strategies and Capabilities Influence Collaborative Stability and Change," Organization Science, INFORMS, vol. 9(3), pages 396-410, June.
    5. Frank Tannery, 2001. "Le management stratégique des services: synthèse bibliographique et repérage des questions génériques," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 215-259, March.
    6. Yann Regnard, 1998. "Pour une approche structurelle des coûts des activités cliniques," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(1), pages 49-67.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Nicolas Petit & Charles Ducrocq, 2013. "Le Contrôle De Gestion Logistique Hospitalier," Post-Print hal-01002364, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Sylvie Rascol-Boutard & Pascale Amans, 2008. "Qualité de la relation de service : les critères utilisés par les créateurs d’entreprise pour juger de la qualité de l’accompagnement," Post-Print hal-01644288, HAL.
    4. Sylvie Rascol-Boutard & Pascale Amans, 2008. "Quality Indicators and Control in Service Firms: The Case of Organizations Wich Accompany Business Creation [Indicateurs de qualité et contrôle des entreprises de services : le cas des organismes d," Post-Print hal-01634667, HAL.
    5. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.
    6. Sylvie Rascol-Boutard & Pascale Amans, 2009. "Qualité et contrôle dans le secteur des services : le cas l’accompagnement à la création d’entreprises," Post-Print hal-01634670, HAL.
    7. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    8. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service : étude du cas d’une entreprise de grandes surfaces de bricolage," Post-Print hal-01188814, HAL.
    9. Sylvie Rascol-Boutard & Pascale Amans, 2007. "Vers des indicateurs de la qualité de la relation de service - Le cas de l’accompagnement des créateurs d’entreprise," Post-Print hal-01634847, HAL.
    10. Sylvie Rascol-Boutard & Pascale Amans, 2010. "Critères de qualité de la relation de service : une proposition de typologie," Post-Print hal-01662420, HAL.
    11. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service: Étude du cas d'une entreprise de grandes surfaces de bricolage," Working Papers hal-01238523, HAL.
    12. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.

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    More about this item

    Keywords

    management control of services; benchmarking; tarification; quality management.;
    All these keywords.

    JEL classification:

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

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