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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 - Université de Nantes : EA4272)

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    Les caractéristiques des activités de service sont étudiées et un cadre conceptuel unifié de référence est développé. Les préoccupations principales du contrôle de gestion des services qui en découlent ainsi que les instrumentations associées sont présentées : l'évaluation de l'efficience des unités d'un réseau, la standardisation des processus productifs, la gestion des temps et des délais, la gestion des revenus et des capacités, la mesure de la qualité de service, la mise sous tension de l'entreprise de service. Des recherches récentes sur le contrôle dans les services sont alors mobilisées afin de comprendre comment les pratiques et outils précédemment identifiés s'intègrent aux systèmes globaux de pilotage de la performance dans les entreprises de service.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/43/26/PDF/LEMNA_WP_201217.pdf
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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: http://hal.archives-ouvertes.fr/hal-00694326
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    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. 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.
    3. 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.
    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. 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.
    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.
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