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Traitement Du Concept De Transversalite Dans Les Dispositifs Abc/Abm : Reflexions Tirees D'Une Recherche Intervention


  • Elisabeth Bertin

    (CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours)


Cette communication repose sur les enseignements tirés de la première phase d'une recherche intervention menée au sein d'une entreprise industrielle. Une situation de blocage à l'encontre d'un système ABC y est d'abord analysée. A partir de cette analyse, ce sont ensuite les supports conceptuels des approches ABC/ABM qui sont interrogés.

Suggested Citation

  • Elisabeth Bertin, 2002. "Traitement Du Concept De Transversalite Dans Les Dispositifs Abc/Abm : Reflexions Tirees D'Une Recherche Intervention," Post-Print halshs-00584441, HAL.
  • Handle: RePEc:hal:journl:halshs-00584441
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    References listed on IDEAS

    1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    2. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    3. Samuel Sponem, 2002. "L'explication de la diversité des pratiques budgétaires : une approche contingente," Post-Print hal-00463692, HAL.
    4. repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
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    More about this item


    ABC/ABM; transversalité; processus; complexité; valeur;


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