Le modèle ABC face aux mutations des fonctions opérationnelles

Zouhair Djerbi () and Samir Ayoub ()
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Zouhair Djerbi: ESSCA Research Lab - ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School
Samir Ayoub: ESSCA Research Lab - ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School

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Abstract: In view of important change on the firm environment, management accounting experienced transformation, by adopting new costing methods. ABC is an evidence of this change. At the same time, business functions faced important change, which lead to a new approach in terms of cost-value management. The paper aims at exploring the impact of ABC on the new needs of business functions, particularly the upstream (Supply chain management) and downstream (customer relationship management) functions. Indeed, supply and marketing have experienced large mutation, which lead to new costing information needs.

Keywords: ABC; CRM; logistics; modèle ABC; SCM; GRC; approvisionnement; marketing (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650600v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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