6533b7d4fe1ef96bd1261f12
RESEARCH PRODUCT
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative
Gregory Wegmannsubject
05 social sciences050201 accountingStrategic cost managementPilotage stratégique des coûtsJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingActivity-based CostingDispositifs à base d'activitésJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accounting0502 economics and businessEtudes de casStrategic cost managementActivity-based CostingCase studiesPilotage stratégique des coûtsDispositifs à base d'activitésEtudes de cas[SHS.GESTION]Humanities and Social Sciences/Business administrationCase studies[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administration050203 business & managementdescription
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2011-09-01 |