Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP

Cédric Lesage ()
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Cédric Lesage: Université de Rennes 1

Revue Finance Contrôle Stratégie, 2001, vol. 4, issue 4, pages 59-83

Abstract: Research in cost analysis contains a field related to the use of various mathematical frameworks dealing with uncertainty in management information. On the basis of the example of the CVP model, we list the various assumptions of construction of its successive improvements, by highlighting their difficult implementation in a field context. To avoid this dead end in modeling, we suggest going beyond the physical description of the cost, in order to take into account the cognitive interaction between imperfect information provided by the model and the manager. Experimentally tested, this position seems capable of explaining the differences in performances obtained by users of two CVP models using two different mathematical frameworks.

Keywords: CVP model; cost modeling; theory of probabilities; fuzzy logic; cognitive dissonance (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2001

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