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

Author

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  • François Meyssonnier

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

Abstract

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.

Suggested Citation

  • François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
  • 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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    File URL: https://hal.archives-ouvertes.fr/hal-00694326/document
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. Aude Deville & Hervé Leleu, 2010. "De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(2), pages 97-126.
    5. 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.
    6. 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.
    7. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Stéphane Deschaintre & Fabien De Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    2. Jean-François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
    3. Damien Bo & Aude Deville & Philippe Luu, 2013. "Evaluation de la performance des villes françaises," Post-Print hal-01002928, HAL.
    4. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.
    5. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service : étude du cas d’une entreprise de grandes surfaces de bricolage," Post-Print hal-01188814, HAL.
    6. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service: Étude du cas d'une entreprise de grandes surfaces de bricolage," Working Papers hal-01238523, HAL.
    7. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.

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