Le modèle ABC face aux mutations des fonctions opérationnelles
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.
|Date of creation:||10 May 2011|
|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-00650600|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
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- Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
- 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.
- repec:dau:papers:123456789/244 is not listed on IDEAS
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