L'analyse de l'effet de l'adoption des méthodes modernes de contrôle sur la valeur économique ajoutée (VEA)

Daniel Zéghal and Majdi Bouchekoua

ACCRA, 2000, vol. 6, issue 1, 47-58

Abstract: The purpose of this study is to measure the impact of adopting new management control approaches such as just-in-time (JIT), activity-based costing and management (ABC/M) and total quality management (TQM) on the performance of firms as measured by the economic value added (EVA). Our results based on a survey of North American companies seem to indicate that, on the overall, firms which have adopted either one of these three approaches subsequently experienced a significant increase in their economic value added

Keywords: control; quality; value; JIT; TQM; ABCIM; EVA (search for similar items in EconPapers)
Date: 2000
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