La contribution du contrôle de gestion au management de la valeur

Éric Cauvin and Bruno Neunreuther

Revue française de gestion, 2009, vol. n° 196, issue 6, 177-190

Abstract: Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value customer. The activity-based costing was developed to deal with cost/value management. Based on the value chain analysis (Porter, 1985), its objectives are to identify value added processes, and to provide metrics to reduce their costs. Then, the performance of a company can not be explained by financial indicators exclusively. Non financial indicators are then required to evaluate competitive advantage criteria of a company. The Balanced Scorecard was developed in response to this balance need between financial and non financial metrics.

Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_196_0177 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2009-6-page-177.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:rfglav:rfg_196_0177

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().