L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition

Cet article décrit l’expérimentation visant à concilier consommation de ressources, à l’aide de la démarche ABC/M (Activity-based costing/management ou comptabilité et gestion par activités) et valeur client, au travers du CRM (Customer Relationship Management). Nous verrons, au travers d’un cas, que l’articulation entre ces deux approches permet de progresser dans la gestion simultanée des coûts et de la valeur. Le changement de stratégie intervenu dans l’entreprise au cours de l’expérimentation – au lieu de faire évoluer l’outillage mis en place – a conduit à son abandon. Les raisons de cet abandon trouvent en partie leur origine dans la confrontation du modèle aux règles et routines de l’organisation.(VA)This work aims at questioning the articulation between resource management and customer relationship management. The purpose is to reconcile resources use, through ABC/M, and value for customer through CRM. We will see – trough a case study - that this articulation ensures the way to simultaneous management of value and costs. Change in strategy occurs during the experimentation. Instead of matching management accounting system with the new strategy, this led to its failure. The reasons lie in the fact that the new management accounting system challenges rules and routines of the organization

Implementing an ABC-CRM dialogue for cost-value management : the case of a micronutrition firm

The article is structured in four parts. The first is devoted to a brief presentation of relationship marketing and economic concepts suggested for its management. The second part summarizes the company and its peculiarities and ends with a brief description of the ABC model obtained. The third part shows the feasibility of tools relevant to relationship marketing, while highlighting the technical difficulties. The fourth part will discuss the failure of this phase and look for the causes. The prospect of this research is in the field of management control. As such, we take as given the CRM, to be able to provide the management control data necessary. In addition, it assumes that actors are interested in using the tools provided. But this unwillingness is partly responsible for the failure of building links between ABC and CRM. In conclusion, we propose to reverse the process of building tools for relationship marketing by building on organizational chang

Le modèle ABC face aux mutations des fonctions opérationnelles

Le contrôle de gestion a connu une mutation par l'adoption de nouvelles méthodes de comptabilité de gestion. L'apparition du modèle ABC témoigne de cette mutation. Parallèlement à cette évolution, les fonctions opérationnelles ont connu d'importantes transformations, conduisant à une nouvelle approche en matière de pilotage des coûts et de la valeur. L'objectif de l'article est d'étudier l'impact du modèle ABC face aux attentes des acteurs liées aux changements dans les fonctions opérationnelles, en nous intéressant particulièrement aux fonctions amont (gestion de la chaîne logistique) et aval (gestion de la relation clients). Ces deux fonctions ont en effet connu des mutations majeures, faisant naître de nouveaux besoins en contrôle de gestion.modèle ABC ; SCM ; GRC ; approvisionnement ; marketing

Ancient agriculture in Southeast Arabia: A three thousand year record of runoff farming from central Oman (Rustaq)

Runoff farming is a key hydro-agricultural strategy that has proven efficient in arid areas. Research in Arabia on the function, development, maintenance, durability and abandonment of this technology is scarce. A multiproxy investigation (cartography, sedimentology, pedology, geochemistry, paleo-ecology and chronology) was conducted on a recently abandoned terraced area in Rustaq, Northern Oman. The aim was to characterize the formation, function and management of this runoff system and the driving factors behind its success. Cycles of cultivation were identified during the Iron Age II/III periods (specifically 750–450 BCE), the Early Pre-Islamic Period (PIR) (specifically 350–200 BCE), the Early and Middle Islamic periods (specifically 8–10th C CE, 13th-14th C CE) and the late Islamic period (specifically 17th C CE and later). This expansion and perenniality was possible thanks to: 1- available water (local to micro-regional orogenic precipitation despite a regional aridification during these periods); 2- suitable soils (weathered geological outcrops, probable aeolian /dust particles); 3- a system of production combining crops and husbandry; 4- a progressive increase in agricultural specialization (crops grown and techniques) in parallel with a diversification in hydraulic technology. These results are to some degree in accordance with known phases of settlement intensification and economic growth, but also reveal the persistence of small-scale rural livelihoods during periods of harsh conditions for which archaeological traces are very scarce

Halogen ligth thermogravimetric technique for determining the retained water in fine aggregates used for concrete mixing design

[EN] Measuring the rate of water retention of the aggregates used in mortars and concrete is required to achieve a good mix design. The water retention, specifically absorption, is used to keep constant the water/cement ratio. This paper focuses on the study of a new technique for measuring retained water in fine aggregates. In order to obtain results, the procedure described in the existing standards takes more than 24 h. Additionally, it involves high consumption of heat energy due to the use of drying ovens. Furthermore, the results obtained remain highly variable and therefore discussed by the scientific community.In this research, a novel technique based on a halogen moisture analyzer was implemented. The technique was assessed using an experiment design with a surface response model. The most important factors and levels were identified together with the interactions between them. Finally, the model was validated and the results obtained with this technique were compared with those obtained by conventional techniques in order to verify that they were equivalent.Arias Jaramillo, Y.; Paya Bernabeu, JJ.; Ochoa Botero, JC. (2015). Halogen ligth thermogravimetric technique for determining the retained water in fine aggregates used for concrete mixing design. Journal of Thermal Analysis and Calorimetry: an international forum for thermal studies. 123:127-134. doi:10.1007/s10973-015-4902-8S127134123Djerbi Tegguer A. Determining the water absorption of recycled aggregates utilizing hydrostatic weighing approach. Constr Build Mater. 2012;27:112–6.Kasemchaisiri R, Tangtermsirikul S. A method to determine water retainability of porous fine aggregate for design and quality control of fresh concrete. Constr Build Mater. 2007;21:1322–34.Gonilho Pereira C, Castro-Gomes J, Pereira de Oliveira L. Influence of natural coarse aggregate size, mineralogy and water content on the permeability of structural concrete. Constr Build Mater. 2009;23:602–8.Cortas R, Roiziére E, Staquet S, Hamami A, Delplancke-Ogletree M. Effect of the water saturation of aggregates on the shrinkage induced cracking risk of concrete at early age. Cem Concr Compos. 2014;50:1–9.Black R. The determination of specific gravity using Siphon-Can method. Cem Concr Aggreg. 1986;8:46–50.Saxer E. A direct method of determining absorption and specific gravity of aggregates. 1956;2.Hughes B, Famili H., Part 1—Absorption of concrete aggregates, Part 2—saturated air techniques for determining the absorption of aggregates. In: Absorptions of concrete aggregates. Birmingham University; 1971.Tam VWY, Gao XF, Tam CM, Chan CH. New approach in measuring water absorption of recycled aggregates. Constr Build Mater. 2008;22:364–9.Balcedowiak W. Phase analysis of high-calcium line by TG. J Therm Anal Calorim. 2000;60:70–7.Mendoza O, Tobón JI. An alternative thermal method for identification of pozzolanic activity in Ca(OH)2/pozzolan pastes. J Therm Anal Calorim. 2013;114:589–96.Kosmatka SH, Kerkhoff B, Panarese W, MacLeod NF, McGrath RJ, Design and control of concrete mixtures. 7rd ed. Cement association of Canada. 2002. pp. 88.Cárdenas JI, Restrepo C. Patrimonio geológico y patrimonio minero de la cuenca carbonífera del suroeste antioqueño, Colombia. Boletín de ciencias de la tierra. 2006;18:91–102 ISSN 0120-3630 .Klein NS, Aguado A, Tollares-Carbonari BM, Real LV. Prediction of the water absorption by aggregates over time: modelling through the use of value function and experimental validation. Constr Build Mater. 2014;69:213–20

Toulouse Saint-Roch : village d’artisans et d’échanges. Premiers résultats de la fouille 2009-2011 sur la ZAC Niel (Haute-Garonne)

National audienc

Exposure of RC building structures to the marine environment of the Valencia coast

[EN] As the marine atmosphere is very harmful to reinforced concrete (RC) structures, buildings situated close to the sea are at a high risk of suffering damage. Such is the case for many of the buildings near the coast in Valencia (Spain). Most of these buildings were built between 1968 and 2007, and nowadays their RC structures are seriously damaged. This paper describes the condition of 1816 buildings that were inspected in 14 towns along the Valencia coast. From these inspections, there have been identified the main factors which are the most significant in the damage of these RC structures by the aggressive marine conditions. These factors include environmental characteristics, urban parameters, and the construction system of the buildings.Moreno, JD.; Pellicer, TM.; Adam, JM.; Bonilla Salvador, MM. (2018). Exposure of RC building structures to the marine environment of the Valencia coast. Journal of Building Engineering. 15:109-121. https://doi.org/10.1016/j.jobe.2017.11.016S1091211