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Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative

  • Grégory Wegmann

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Cet article analyse le pilotage stratégique des coûts dans une perspective instrumentale et au travers de deux études de cas. Il s'agit de montrer en quoi les dispositifs de pilotage à base d'activités s'inscrivent dans une optique stratégique du contrôle de gestion et de tester si l'ABC est un outil pertinent de pilotage stratégique des coûts. La première partie revient sur les développements en pilotage stratégique des coûts et leurs liens avec les évolutions de l'ABC. La seconde partie présente une grille de lecture des motifs d'usage des dispositifs à base d'activités et explore le potentiel stratégique de plusieurs applications. Dans une troisième partie, nous confrontons nos développements théoriques et instrumentaux à la réalité du terrain au travers de deux études de cas.

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File URL: http://hal.archives-ouvertes.fr/docs/00/62/44/88/PDF/WegmannM_Avenir3_1_2_.pdf
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Paper provided by HAL in its series Post-Print with number hal-00624488.

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Date of creation: Sep 2011
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Publication status: Published, Management et Avenir, 2011, 44, 78-96
Handle: RePEc:hal:journl:hal-00624488
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00624488/en/
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  1. Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
  2. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
  3. 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.
  4. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
  5. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
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