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La Mise En Oeuvre De La Methode Abc/Abm Au Canada, En France Et Au Japon. Etude Comparative

  • Pierre-Laurent Bescos

    (Edhec Business School - Edhec Business School)

  • Eric Cauvin

    (Edhec Business School - Edhec Business School)

  • Maurice Gosselin

    (Ecole de comptabilité - Université Laval)

  • Takeo Yoshikawa

    (Yokohama National University - Yokohama National University)

Registered author(s):

    Cette communication a pour but d'analyser les résultats d'une enquête internationale sur la mise en oeuvre de la méthode ABC/ABM conduite au Canada, en France et au Japon.. En ce qui concerne la France, nous avons obtenu 111 réponses aux questionnaires envoyés par l'intermédiaire de la DFCG. Sur cet ensemble, 20% des entreprises ont mis en place la méthode et 32% ont un projet en cours ou ont entamé une réflexion sur le sujet. Cette enquête est la première du genre sur ce sujet en France. Un test sur les non-réponses a été effectué en France afin de compléter l'étude et d'éviter les biais inhérents à ce type d'enquête. Les comparaisons des résultats entre les différents pays fournissent quelques éléments d'appréciation sur les types d'objectifs poursuivis et les difficultés rencontrées. Principalement, les coûts de mise en oeuvre et les freins culturels sont les principaux obstacles à l'utilisation de l'ABC/ABM. Le dépouillement pour la France des réponses qualitatives a permis d'aller plus loin dans l'analyse des facteurs favorables et défavorables à cette approche. Des différences significatives apparaissent entre les pays pris en compte

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/46/09/PDF/BESCOS-CAUVIN.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00584609.

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    Date of creation: May 2001
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    Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
    Handle: RePEc:hal:journl:halshs-00584609
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584609/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
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