Search results for "Coût"
showing 10 items of 135 documents
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…
Cost and Financing of Education and its Impact on Coverage and Quality of Services and Efficiency and Equity in Sub-Saharan African Countries
2007
07052; In this chapter, we take mostly an international comparative perspective limited to Sub-Saharan African countries. First, we analyse first the macro picture and the public finance dimension, analyzing the systemic choices made in the distribution of public resources across levels and types of education. Second, we move to unit cost estimates and the factors accounting for their level in a given country and to their variation across the different countries of the region. Finally, we examine the implication of the choices made in the financial dimension upon outcomes (coverage and quality of educationl services), birnging issues of efficiency and equity into the analysis.
Analyse des coûts de l'enseignement primaire télévisuel en Côte d'Ivoire
1980
International audience
Recovering the cost of public higher education in LDCs : to what extent are loan schemes an efficient instrument ?
1984
référence interne : 84022; ln many LDCs today, the education sector is still characterized by relatively low levels of enrollment. On the other hand, however, expansion in the public provision of education is limited by constraints in the public budget. To overcome this problem, various strategies could be considered, among which is the implementation of cost recovery policies. ln this paper, we have argued that higher education would be a suitable candidate ror such policies. Cost recovery at this level of education would be helpful, not only because of its potential effect on resource mobilization, but also because it would boost efficiency and equity in the overall distribution of public…
L'analyse des coûts et du financement de l'éducation au Sénégal
1985
référence interne : 85034
Analyse des coûts et du financement de l'éducation au Mali
1985
référence interne : 85039
The cost-effectiveness of mass media for agricultural extension in Malawi
1983
Ouvrage disponible sur : http://documents1.worldbank.org/curated/en/999271468770338179/pdf/multi-page.pdf; International audience; This paper reports the results of research concerning the role of massmedia in providing information to Malawian farmers. To set the context, the paper begins with a brief description of the face-to-face information services provided by the agricultural extension system and by the farmer training centers; it then describes in more detail the operations of the Extension Aids Branch (EAB) of the Ministry of Agriculture. EAB prepares and delivers messages to farmers using radio, print, and mobile vans(carrying films for night-time use and puppet shows for daytime u…
Coût et financement des services de santé en République de Guinée
1984
référence interne : 84037
The training of medical personnel in the Republic of Guinea
1984
référence interne : 84023
Conséquences socio-économiques de la dracunculose : esquisse d'une méthode du coût économique de cette maladie
1983
Dracunculiasis brings about repercussions on the social :- repercussions on mind : the disease is perceived by the people as a disease of fate, an illness caused by an enemy- social disorganization because of assistance to patients by the community members who are not affected- school absenteeism with its results- sterility caused by some localizations and which may have inffuence on demography.The economic repercussions, which are obvious because of the disability caused by the disease during agricultural activities could never be assessed to the true price. A sufficiently precise method for assessment is suggested here. The calculation of cost of agricultural loss in the community involve…