Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
|Date of creation:||Dec 2010|
|Publication status:||Published in Echanges, 2010, p. 18-20|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00584765|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
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