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Maîtriser les coûts et performances cachés pour une performance durable

Author

Listed:
  • Henri Savall

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Véronique Zardet

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

La performance économique et financière de l'entreprise ne se résume pas aux seuls indicateurs fournis par les tableaux de bord comptables et financiers. La méthodologie des coûts-performances cachés consiste à identifier les principales sources de pertes ou de coûts liées aux dysfonctionnements de l'organisation et de son management.

Suggested Citation

  • Henri Savall & Véronique Zardet, 2014. "Maîtriser les coûts et performances cachés pour une performance durable," Post-Print halshs-00949123, HAL.
  • Handle: RePEc:hal:journl:halshs-00949123
    as

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