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Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion

Charles Ducrocq, Michel Gervais and Christophe Herriau ()
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Christophe Herriau: Université de Rennes 1

Revue Finance Contrôle Stratégie, 2001, vol. 4, issue 3, 89-121

Abstract: This article proposes the result of an empirical study about management control, carried out in 91 service firms. In spite of the specificity of management control in a context of service, results bear evidence of a traditional control, not so concerned with this specificity. However, certain behaviors indicate a will to conceive a less industrial management control.

Keywords: management control of services; benchmarking; tarification; quality management. (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2001
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