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Le modèle ABC face aux mutations des fonctions opérationnelles

Author

Listed:
  • Zouhair Djerbi

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

  • Samir Ayoub

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

Abstract

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.

Suggested Citation

  • Zouhair Djerbi & Samir Ayoub, 2011. "Le modèle ABC face aux mutations des fonctions opérationnelles," Post-Print hal-00650600, HAL.
  • Handle: RePEc:hal:journl:hal-00650600
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650600
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    File URL: https://hal.archives-ouvertes.fr/hal-00650600/document
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    References listed on IDEAS

    as
    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:123456789/654 is not listed on IDEAS
    3. repec:dau:papers:123456789/12245 is not listed on IDEAS
    4. 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.
    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.
    6. repec:dau:papers:123456789/244 is not listed on IDEAS
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    More about this item

    Keywords

    ABC; CRM; logistics; modèle ABC; SCM; GRC; approvisionnement; marketing;

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