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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):

    Le contrôle de gestion a connu une mutation par l'adoption de nouvelles méthodes de comptabilité de gestion. L'apparition du modèle ABC témoigne de cette mutation. Parallèlement à cette évolution, les fonctions opérationnelles ont connu d'importantes transformations, conduisant à une nouvelle approche en matière de pilotage des coûts et de la valeur. L'objectif de l'article est d'étudier l'impact du modèle ABC face aux attentes des acteurs liées aux changements dans les fonctions opérationnelles, en nous intéressant particulièrement aux fonctions amont (gestion de la chaîne logistique) et aval (gestion de la relation clients). Ces deux fonctions ont en effet connu des mutations majeures, faisant naître de nouveaux besoins en contrôle de gestion.

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

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    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    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. Pras, Bernard & Evrard, Yves & Roux, Elyette, 2003. "Market : études et recherches en marketing," Economics Papers from University Paris Dauphine 123456789/654, Paris Dauphine University.
    3. 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.
    4. Alcouffe, Simon & Berland, Nicolas & Levant, Yves, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Economics Papers from University Paris Dauphine 123456789/12245, Paris Dauphine University.
    5. Peelen, Ed & Stevens, Eric & Jallat, Frédéric & Volle, Pierre, 2006. "Gestion de la relation client," Economics Papers from University Paris Dauphine 123456789/244, Paris Dauphine University.
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