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Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts


  • François Meyssonnier

    () (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)


Service industry specificities are studied and a unified framework is proposed. The six more emblematic management methods and tools of service industry are described and analysed: efficiency measure, blueprint, delivery and waiting time management, yield and capacity management, quality measure, balanced scorecard. Service industry management forms and levers of control are examined and a reflexion takes place about the nature of service industry performance management systems.

Suggested Citation

  • François Meyssonnier, 2011. "Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts," Post-Print hal-00650555, HAL.
  • Handle: RePEc:hal:journl:hal-00650555
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    References listed on IDEAS

    1. K.J. Klassen & T.R. Rohleder, 2001. "Combining Operations and Marketing to Manage Capacity and Demand in Services," The Service Industries Journal, Taylor & Francis Journals, vol. 21(2), pages 1-30, April.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Aude Deville & Hervé Leleu, 2010. "De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(2), pages 97-126.
    4. Antonella Cugini & Antonella Caru & Fabrizio Zerbini, 2007. "The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 499-530.
    5. C. J. McNair & Lidija Polutnik & Riccardo Silvi, 2001. "Cost management and value creation: the missing link," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 33-50.
    6. Kenneth J Klassen & Randolph M Russell & James J Chrisman, 1998. "Efficiency and Productivity Measures for High Contact Services," The Service Industries Journal, Taylor & Francis Journals, vol. 18(4), pages 1-18, October.
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