Le contrôle de gestion des services: réflexion sur les fondements et l'instrumentation

François Meyssonnier

ACCRA, 2012, vol. 18, issue 2, 73-97

Abstract: Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed : efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, organization stretch of service company. Recent researches regarding management in service activities are then considered to understand how previously identified practices and tools are integrated in global performance management systems of companies dedicated to those activities.

Keywords: service industry management control; control goals; control tools; performance management systems (search for similar items in EconPapers)
Date: 2012
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