6533b861fe1ef96bd12c4a79

RESEARCH PRODUCT

Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque

Grégory WegmannStephen Nozile

subject

méthode ABMactivity-based managementbankétude de casActivity based costingbanqueJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - AccountingActivity based costingactivity-based managementcase studybankMéthode ABCméthode ABMétude de casbanquecase studyMéthode ABCJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accounting[SHS.GESTION]Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administration

description

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

https://hal.archives-ouvertes.fr/hal-00584765