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Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas

  • Grégory Wegmann

    (LEG - Laboratoire d'Economie et de Gestion - CNRS - UB - Université de Bourgogne)

This paper aims to analyse the instrumentation developments in cost management and to position them upon the general principles of the ABC method and upon a case study. In a first part, we study the different uses of cost management according to a literature review about the evolution of the practices. We show that the cost management systems tend to emancipate in several directions. Our purpose in a second part is to analyse these developments comparing them to the general principles of the ABC method. Our general issue is to wonder if these evolutions show that the ABC method is a common reference which explains the evolutions observed. We finally illustrate our paper with a case study.

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Paper provided by HAL in its series Post-Print with number halshs-00456216.

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Date of creation: 27 May 2009
Date of revision:
Publication status: Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009
Handle: RePEc:hal:journl:halshs-00456216
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  1. Gérard Charreaux, 2001. "Variation sur le thème 'A la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise'," Working Papers CREGO 011201, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Jul 2002.
  2. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie,, vol. 7(4), pages 37-58, December.
  3. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
  4. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
  5. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
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