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

Fermi-liquid instabilities at magnetic quantum phase transitions

This review discusses instabilities of the Fermi-liquid state of conduction electrons in metals with particular emphasis on magnetic quantum critical points. Both the existing theoretical concepts and experimental data on selected materials are presented; with the aim of assessing the validity of presently available theory. After briefly recalling the fundamentals of Fermi-liquid theory, the local Fermi-liquid state in quantum impurity models and their lattice versions is described. Next, the scaling concepts applicable to quantum phase transitions are presented. The Hertz-Millis-Moriya theory of quantum phase transitions is described in detail. The breakdown of the latter is analyzed in several examples. In the final part experimental data on heavy-fermion materials and transition-metal alloys are reviewed and confronted with existing theory.Comment: 62 pages, 29 figs, review article for Rev. Mod. Phys; (v2) discussion extended, refs added; (v3) shortened; final version as publishe

Large Anomalous Hall effect in a silicon-based magnetic semiconductor

Magnetic semiconductors are attracting high interest because of their potential use for spintronics, a new technology which merges electronics and manipulation of conduction electron spins. (GaMn)As and (GaMn)N have recently emerged as the most popular materials for this new technology. While Curie temperatures are rising towards room temperature, these materials can only be fabricated in thin film form, are heavily defective, and are not obviously compatible with Si. We show here that it is productive to consider transition metal monosilicides as potential alternatives. In particular, we report the discovery that the bulk metallic magnets derived from doping the narrow gap insulator FeSi with Co share the very high anomalous Hall conductance of (GaMn)As, while displaying Curie temperatures as high as 53 K. Our work opens up a new arena for spintronics, involving a bulk material based only on transition metals and Si, and which we have proven to display a variety of large magnetic field effects on easily measured electrical properties.Comment: 19 pages with 5 figure

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

Diseases of the Date Palm: Present Status and Future Prospects

While date palm is affected by many diseases, bayoud remains the most serious one. It is caused by a soil born pathogen, Fusarium oxyspurum f .sp. albedinis. It has affected practically all Moroccan palm groves as well as those of western and central Algerian sahara, where it has respectively killed more than 12 million in Morocco and three million in Algeria and has accelerated the desertification phenomenon. External and internal symptoms as well as identification methods of F.o. f. sp. albedinis by pathogenicity test, cultural characteristics, and vegetative compatibility were reviewed and discussed. Small distance contamination occurs by root contact between diseased trees and healthy ones, and at large distances through the movement of contaminated planting material (offshoots, symptomless carriers) and infested soil and irrigation water. Prophylactic measures as well as chemical, cultural, biological and genetic controls were reviewed. It appears that the most productive mean lies in research into resistant cultivars. Hundreds of genotypes have been selected and introduced for micro-propagation and planted in infested areas to rehabilitate date palm oasis ravaged by bayoud. Among other date palm diseases Khamedj (Mauginiella scaettae), fruit rot (due to numerous fungi), Black scorch (Thielaviopsis paradoxa), Belaat (Phytophtora sp.) are of minor importance and of sporadic occurrence. However, they become serious and cause heavy losses under favorable conditions and when proper sanitation is not applied. Two serious and fatal diseases of unknown causes (AI Wijam and the Brittle leaf disease) as well as many other diseases and physiological disorders of minor importance were also reviewed

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

Effet des granulats recyclés sur le retrait endogène des mortiers au très jeune âge

29ème rencontre de l’AUGC Tlemcen (29-31 Mai 2011).L’effet des inclusions granulaires sur les propriétés rhéologiques, les déformations au très jeune âge et les résistances mécaniques de mortiers a été étudié. Au cours de ce travail de recherche, un ciment de type CEMI et deux rapports eau/ciment (E/C = 0,35 et 0,45) ont été utilisés. L’effet des granulats sur le retrait endogène a été quantifié en faisant varier le rapport massique granulat/ciment (G/C=1 et 2), et le type de granulat (sable naturel (SN) et des fines recyclées (FR)). Le retrait endogène a été évalué en utilisant le dispositif BT JADE permettant de mesurer le retrait linéique vertical des matrices cimentaires. Dans cette étude, le temps de prise des mortiers est mesuré par des essais de prise de Vicat, on considère que le temps zéro correspond au point de divergence entre le retrait chimique et le retrait endogène. Les résultats obtenus montrent que la substitution du sable naturel par des fines recyclées engendre une diminution du retrait endogène des mortiers dans le cas G/C=1, et une augmentation dans le cas G/C=2