L'APPROCHE EN " COÛT CLIENT ", UNE MÉTHODOLOGIE DE CALCUL DES COÛTS PROPRE À L'ENTREPRISE ORIENTÉE " CLIENT "

Cet article explore, essentiellement dans une perspective conceptuelle, une méthodologie de calcul des coûts particulière qui fournit au contrôleur de gestion une vision analytique comptable spécifique sur laquelle fonder tant les décisions de gestion opérationnelles que stratégiques propres à l'entreprise orientée " client ". Un examen des premières étapes de son implémentation dans une PME transformatrice de bois est par ailleurs proposé.Méthode de comptabilisation des coûts; orientation " client "; création de valeur " client "; stratégie en PME

LE DESIGN DES SYSTÈMES DE CONTRÔLE DE GESTION ADOPTÉS AU SEIN DES SPINOFFS ACADÉMIQUES DE HAUTE TECHNOLOGIE : LE RÔLE DE L'INCERTITUDE PERÇUE PAR LES MANAGERS

Cet article présente les résultats d'une étude empirique qui montre que l'incertitude perçue par les managers intervient beaucoup plus pour expliquer l'adoption des mécanismes informels de contrôle de gestion ainsi que l'usage interactif des systèmes formels de contrôle que pour expliquer la nature de ces derniers.Système de contrôle de gestion; incertitude perçue; haute technologie; spin-off académique; “analyse quali-quantitative comparée”

Project budgeting

This seminar discusses why and how to establish the basis of a coherent budget. It's specially dedicated to people launching new activities in the import/export industry or in international intermediation.3èmeFormation en Commerce International et en Intermédiaire de commerce internationa

THE DESIGN OF MANAGEMENT CONTROL SYSTEMS ADOPTED BY HIGH-TECH ACADEMIC SPIN-OFFS: THE ROLE PLAYED BY PERCEIVED UNCERTAINTY

Uncertainty is one of the contingency factors examined by previous studies on management control systems design. However, its role remains unclear. This paper presents the results of an empirical study, which shows that perceived uncertainty more intervenes to explain the of informal management control mechanisms and the interactive use of formal management control systems than to explain the nature of the latter

Performance management in an organization with strategic Balanced ScoreCards : application to the case of an Hospital Pharmacy

This conference discusses what's performance management in an Hospital Pharmacy and proposes the use of a Balanced ScoreCard as a means to efficiently monitor this performance.Séminaire de formation continué

The "Client Costing" approach, a methodology for determining costs in the client-focused firm

peer reviewedThis paper explores, essentially in a conceptual perspective, a new cost accounting method focused on the characteristics of a "client-oriented" company and allows to fuel its management control information system with specific data on which both operational and strategic management decisions may be based. The first step of its implementation into a company from the wood industry is also discussed

Implementing a Balanced ScoreCard in SMEs : why and how ? A case study.

This conference discusses why it's interesting to integrate a Balanced ScoreCard in the performance management system used by a SME and highlights how to do so. An application to a case from the retail industry is used as an example.1èreSéminaire de perfectionnemen

Performance du Secteur d'Electricité en Afrique de l'Est: Un Changement de Productivité Totale des Facteurs

The total factor productivity change (TFPC) and its components has been studied, particularly through entities that use several inputs to produce several outputs. In the electricity sector, the performance improvement can be analyzed in each component such as generation, transmission or distribution. However, few studies compare performance at the industry level. This study analyses the TFPC in the East African electricity sector and its determinants. Using the Malmquist Productivity Index, the study is based on a dataset collected in Burundi, Ethiopia, Kenya, Rwanda, Tanzania and Uganda for the period 2008 to 2017. The dataset comprises three inputs and two outputs. The descriptive analysis shows a higher trend in installed capacity, high voltage transmission lines and electricity delivered for Ethiopia. In addition, the trend in the number of customers is increasing in Rwanda and Kenya, indicating a high growth in access to electricity relative to the other countries. Uganda, on the other hand, performs much better in terms of minimizing electricity losses. Partial factor productivity measured in terms of customers is higher for Rwanda, while that in terms of electricity delivered is higher for Kenya. The comparison of TFPC over time shows on average four countries that have improved their performance, namely Rwanda, Uganda, Kenya and Tanzania, the latter being linked to both efficiency and technology change. However, a decline in performance is observed for Burundi and Ethiopia. Countries that have improved their performance are those that have attracted the private sector into the generation and/or distribution sectors. For Burundi and Ethiopia, both countries have been unable to catch up the efficiency frontier despite their improved technology. Increasing private sector participation in any segment of the electricity sector would improve performance

L'APPROCHE EN " COÛT CLIENT ", UNE MÉTHODOLOGIE DE CALCUL DES COÛTS PROPRE À L'ENTREPRISE ORIENTÉE " CLIENT "

International audienceCet article explore, essentiellement dans une perspective conceptuelle, une méthodologie de calcul des coûts particulière qui fournit au contrôleur de gestion une vision analytique comptable spécifique sur laquelle fonder tant les décisions de gestion opérationnelles que stratégiques propres à l'entreprise orientée " client ". Un examen des premières étapes de son implémentation dans une PME transformatrice de bois est par ailleurs proposé