Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts
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.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650555|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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