NOUVEAUX REPERES ET NOUVEAUX ESPACES DU CONTROLE DE GESTION: LE CAS DES ACTIVITES DE SERVICE

François Meyssonnier ()
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François Meyssonnier: 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

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Abstract: Management control cannot be understood any more only in its traditional financial dimension. A new refunded and enlarged approach, which includes control mechanisms that guarantee the implementation of the company business model at the level of business processes, is necessary. A presentation of this new approach is made in the case of service activities.

Keywords: front-line employee; customer relation; Service industry; business models; operational processes; service industry management control.; Services; modèles d'affaires; processus opérationnels; contrôle de gestion des services.; relation personnel en contact; client (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991905
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Citations: View citations in EconPapers (1)

Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991905

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