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La fiabilité des temps déclarés dans les activités de services : un test sur un centre d'appels d'une société d'assurances

Author

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  • Elodie Allain

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Michel Gervais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les temps déclarés par les employés sont largement utilisés dans les entreprises pour calculer des coûts. Ce phénomène s'amplifie dans les activités de services où les charges de personnel sont prépondérantes. Pourtant, rien ne garantit que les temps déclarés soient des temps fiables. tests menés sur un centre d'appel d'une société d'assurance montrent que même dans les activités où les temps de production de la prestation peuvent être stabilisés, le client est susceptible d'influencer de manière importante les temps de réalisation ; lorsque les demandes sont multiples, le temps standard mono-activité perd de sa signification ; les temps morts ne peuvent être considérés comme improductifs et sont difficilement rattachables aux prestations ; l'usage de l'outil informatique n'accroît pas forcément la pertinence des relevés. Ce constat nous amène à nous interroger sur l'intérêt de mettre en place des collectes de temps complexes et coûteuses pour déterminer des coûts.

Suggested Citation

  • Elodie Allain & Michel Gervais, 2007. "La fiabilité des temps déclarés dans les activités de services : un test sur un centre d'appels d'une société d'assurances," Post-Print halshs-00543067, HAL.
    • Handle: RePEc:hal:journl:halshs-00543067
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543067
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