6533b7d2fe1ef96bd125f2ff
RESEARCH PRODUCT
Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas
Grégory Wegmannsubject
Cost managementMéthode ABCComptabilité de gestionCase studyActivity-based costingCase studyCost managementEtude de casComptabilité de gestionMéthode ABC[SHS.GESTION]Humanities and Social Sciences/Business administrationActivity-based costingEtude de cas[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationdescription
This paper aims to analyse the instrumentation developments in cost management and to position them upon the general principles of the ABC method and upon a case study. In a first part, we study the different uses of cost management according to a literature review about the evolution of the practices. We show that the cost management systems tend to emancipate in several directions. Our purpose in a second part is to analyse these developments comparing them to the general principles of the ABC method. Our general issue is to wonder if these evolutions show that the ABC method is a common reference which explains the evolutions observed. We finally illustrate our paper with a case study.
year | journal | country | edition | language |
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2009-05-27 |