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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

Listed author(s):
  • Charles Ducrocq
  • Michel Gervais
  • Christophe Herriau


    (Université de Rennes 1)

Registered author(s):

    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.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 4 (2001)
    Issue (Month): 3 (September)
    Pages: 89-121

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    Handle: RePEc:dij:revfcs:v:4:y:2001:i:q3:p:89-121
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    1. Frank Tannery, 2001. "Le management stratégique des services: synthèse bibliographique et repérage des questions génériques," Revue Finance Contrôle Stratégie,, vol. 4(2), pages 215-259, March.
    2. 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,, vol. 3(3), pages 45-71, September.
    3. 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.
    4. Gervais Thenet, 1996. "Une relecture du problème de l'imputation des coûts joints et des coûts communs," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 2(2), pages 75-91.
    5. 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.
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