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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

  • Elodie Allain

    (CREM - Centre de Recherche en Economie et Management - CNRS : UMR6211 - Université de Rennes I - Université de Caen)

  • Michel Gervais

    (CREM - Centre de Recherche en Economie et Management - CNRS : UMR6211 - Université de Rennes I - Université de Caen)

Registered author(s):

    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.

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    Date of creation: May 2007
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    Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
    Handle: RePEc:hal:journl:halshs-00543067
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543067/en/
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    1. Hill, T P, 1977. "On Goods and Services," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 23(4), pages 315-38, December.
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