IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584541.html
   My bibliography  Save this paper

L'Approche En " Coût Client ", Une Méthodologie De Calcul Des Coûts Propre À L'Entreprise Orientée " Client "

Author

Listed:
  • Didier Van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Charles Kabwigiri

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Cet article explore, essentiellement dans une perspective conceptuelle, une méthodologie de calcul des coûts particulière qui fournit au contrôleur de gestion une vision analytique comptable spécifique sur laquelle fonder tant les décisions de gestion opérationnelles que stratégiques propres à l'entreprise orientée " client ". Un examen des premières étapes de son implémentation dans une PME transformatrice de bois est par ailleurs proposé.

Suggested Citation

  • Didier Van Caillie & Charles Kabwigiri, 2002. "L'Approche En " Coût Client ", Une Méthodologie De Calcul Des Coûts Propre À L'Entreprise Orientée " Client "," Post-Print halshs-00584541, HAL.
  • Handle: RePEc:hal:journl:halshs-00584541 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584541
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00584541/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    2. repec:bla:joares:v:28:y:1990:i::p:55-76 is not listed on IDEAS
    3. Shahrokh M Saudagaran & Gary C Biddle, 1995. "Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 319-341, June.
    4. Carpenter, Vivian L. & Feroz, Ehsan H., 1992. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 613-643, October.
    5. Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L., 1999. "An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues," The International Journal of Accounting, Elsevier, vol. 34(1), pages 71-92.
    6. Neu, Dean, 1992. "The social construction of positive choices," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 223-237.
    7. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
    8. Atul Shah, 1998. "Exploring the influences and constraints on creative accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 83-104.
    9. Sara York Kenny & Robert Larson, 1993. "Lobbying behaviour and the development of international accounting standards," European Accounting Review, Taylor & Francis Journals, vol. 2(3), pages 531-554.
    10. Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584541. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.