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L'analyse des coûts : public ou privé ?

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Abstract

Cost analysis is more implemented in public organizations. Methods and expected uses are quite similar to those encountered in the private sector, but effective uses are more difficult to assess and compare considering the wide variety of organizational context existing in the public sector.

Suggested Citation

  • Demeestère, René, 2007. "L'analyse des coûts : public ou privé ?," ESSEC Working Papers DR 07010, ESSEC Research Center, ESSEC Business School.
  • Handle: RePEc:ebg:essewp:dr-07010
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    Keywords

    Cost Analysis; Cost Management; Public Management;

    JEL classification:

    • Z00 - Other Special Topics - - General - - - General

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