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Le modèle ABC face aux mutations des fonctions opérationnelles

  • Zouhair Djerbi


    (ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers - ESSCA)

  • Samir Ayoub


    (ESSCA - Ecole Supérieure des Sciences Commerciales d'Angers - ESSCA)

Registered author(s):

    In view of important change on the firm environment, management accounting experienced transformation, by adopting new costing methods. ABC is an evidence of this change. At the same time, business functions faced important change, which lead to a new approach in terms of cost-value management. The paper aims at exploring the impact of ABC on the new needs of business functions, particularly the upstream (Supply chain management) and downstream (customer relationship management) functions. Indeed, supply and marketing have experienced large mutation, which lead to new costing information needs.

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    Paper provided by HAL in its series Post-Print with number hal-00650600.

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    Date of creation: 10 May 2011
    Date of revision:
    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650600
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    1. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    2. repec:dau:papers:123456789/244 is not listed on IDEAS
    3. repec:dau:papers:123456789/654 is not listed on IDEAS
    4. repec:dau:papers:123456789/12245 is not listed on IDEAS
    5. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
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