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Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation

  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

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    Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed: efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, organization stretch of a service company. Recent researches regarding management in service activities are then considered to understand how previously identified practices and tools are integrated in global performance management systems of companies dedicated to those activities.

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    File URL: https://hal.archives-ouvertes.fr/hal-00694326/document
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    Paper provided by HAL in its series Working Papers with number hal-00694326.

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    Date of creation: 04 May 2012
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    Handle: RePEc:hal:wpaper:hal-00694326
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00694326
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    1. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    2. C. J. McNair & Lidija Polutnik & Riccardo Silvi, 2001. "Cost management and value creation: the missing link," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 33-50.
    3. K.J. Klassen & T.R. Rohleder, 2001. "Combining Operations and Marketing to Manage Capacity and Demand in Services," The Service Industries Journal, Taylor & Francis Journals, vol. 21(2), pages 1-30, April.
    4. Antonella Cugini & Antonella Caru & Fabrizio Zerbini, 2007. "The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 499-530.
    5. A. Deville & H. Leleu, 2010. "De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires," Post-Print hal-00570260, HAL.
    6. Kenneth J Klassen & Randolph M Russell & James J Chrisman, 1998. "Efficiency and Productivity Measures for High Contact Services," The Service Industries Journal, Taylor & Francis Journals, vol. 18(4), pages 1-18, October.
    7. Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 89-121, September.
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