Apport de la simulation à la conception et l'interprétation de tableaux de bord et à la comptabilité de gestion

Vincent Giard, Véronique Boitout-Pappalardo and Philippe Bonmarchand

ACCRA, 1996, vol. 2, issue 1, 65-84

Abstract: A detailed analysis of cheque processing in a bank back office (establishment, modification and processing of accounts, payment defaults, telephone claims, etc.), supported by specification of operating ranges and demand analysis, has allowed a highly realistic simulation of the functioning of a processing centre. This simulation has been used for the design of operating reports and to determine reading gride for indicators, having regard to the incidence of random data on the working of the system. It has also stimulated consideration of the rational determination of a certain number of cost generators, as a way to examine the opportunities ans limits of activity-based management accounting.

Keywords: operating report; indicator; simulation; epistemology (search for similar items in EconPapers)
Date: 1996
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_021_0065 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1996-1-page-65.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_021_0065

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().