Search results for "Cost management"

Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…

2011

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 t…

The Dissemination of innovations in cost management -A historical, institutional and comparative analysis between France and Japan

2020

Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas

2009

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.

Public-Private Partnership: Transaction Costs of Tendering

2016

Abstract What are the transaction costs of participating in a public-private partnership (PPP) tender? Prior research indicate that there is a significant amount of resources required. However, few researchers seem to measure transaction costs directly. The purpose of this paper is therefore to fill this knowledge gap by presenting estimated transaction costs from both public and private actors. The underlying approach for this research was a case study of a new primary school in Norway. This case was chosen because of the expedient access to detailed information of the tendering process. The main source of data was documents and estimated figures obtained from public and private actors inv…

Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing

2013

The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are associated to customers, market segments and distribution channels. In this context, the companies try to understand the cost of selling their products and services. This is the reason why customer-driven and market-oriented cost management approaches have gained in popularity.In this paper, we review in a first part the strategic cost management stream and the way we can give a customer orientation to c…

A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study

2017

International audience; This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting sys…

A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study

2018

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …

A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach

2019

International audience; This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology des…

Pētījums par izmaksu pārvaldību un SF Express optimizāciju

2022

Termins "izmaksu pārvaldība" ir izmantots vēsturiski. Ir parādījušās jaunas pieejas korporatīvo izmaksu pārvaldībai, piemēram, uz laiku balstītas darbības izmaksu aprēķināšanas izmaksas.Pretēji gaidītajam lielākā daļa izmaksu samazināšanas pasākumu tiek izmantoti tradicionālajā rūpniecisko izmaksu kontrolē, reti aptverot jaunas un strauji mainīgas nozares.Šajā tēzē analizēti vēsturnieku nozīmīgie sasniegumi, lasot attiecīgo literatūru un apkopojot teorētiskās zināšanas.SF Express Co. lauka pētījums, Ltd. Tie ietver firmas struktūru, tirgus attīstību, produktu struktūru un biznesa procesu.Finanšu dati ietver 2015.-2019. gada pārskatus un izmaksu projektu datus.Salīdzinājumam tika iegūti arī …

A comparison between Japanese and French cost management-Contingency and institutional perspectives

2018

National audience; From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and insti…