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Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM


  • Thierry Bertrand

    () (École des Mines de Nantes)

  • Pierre Mévellec

    (Université de Nantes)


(VF)Les projets ABC/ABM constituent des tentatives de réponse à l’affaiblissement du maillon reliant actions et projet stratégique. Se fondant sur les enseignements tirés de recherches interventions, cette communication questionne à la fois les origines et les conséquences d’ une focalisation sur les seuls aspects instrumentaux fréquemment observés dans ce type de démarches.(VA) ABC/ABM projects attempt to strengthen the link between action and strategic planning. However, a tendency towards focusing too early on the instrumental aspects of these projects can be observed. On the basis of an analysis drawn from action research, the present paper investigates the origins and the consequences of this observation.

Suggested Citation

  • Thierry Bertrand & Pierre Mévellec, 2004. "Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM," Revue Finance Contrôle Stratégie,, vol. 7(3), pages 5-30, September.
  • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q3:p:5-30

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    References listed on IDEAS

    1. Anderson, Shannon W. & Young, S. Mark, 1999. "The impact of contextual and process factors on the evaluation of activity-based costing systems," Accounting, Organizations and Society, Elsevier, vol. 24(7), pages 525-559, October.
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    More about this item


    représentation; action; stratégie; outils de gestion; paramètres de conception; cognitive schemes; action; strategy; cost and management systems; conception parameters.;

    JEL classification:

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


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