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Les coûts cachés liés à des mesures d'amélioration des services. L'exemple des caisses d'un hypermarché

Yvan Barel () and Sandrine Frémeaux ()
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Yvan Barel: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Sandrine Frémeaux: Audencia Recherche - Audencia Business School

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Abstract: In the booming and competitive services sector, the management of the cost-value relation is complicated because personal contact plays an important role in customer perceived value. This study aims at understanding how " hidden costs " induced by organizational difficulties can be accentuated by measures conceived to enhance the quality of service. Based on an analysis of performance indicators and a qualitative survey conducted in a hypermarket of a French distribution brand, the results show that " hidden costs " increase at the implementation stage of service enhancing measures when the adjustment abilities of operators (cashiers) are weakened by an inappropriate use of indicators.

Keywords: Adjustment abilities; Hidden costs; Indicators; Capacités d'ajustement; Coûts cachés; Indicateurs de performance (search for similar items in EconPapers)
Date: 2011-09
Note: View the original document on HAL open archive server: https://hal.science/hal-00771831
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Published in Finance Contrôle Stratégie, 2011, 14 (3), pp.91-117

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