A Cost-Control Model for Large High-Tech Projects Managed with a “Design-to-Cost” Constraint

Un modèle de gestion prévisionnelle de grands projets de haute technologie pilotés en « coût objectif »

Christophe Belleval ()
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Christophe Belleval: BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique

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Abstract: The purpose of this paper is to analyze and discuss a cost control model for large high-tech projects managed with a "design-to-cost" constraint. This work focuses on three questions through the case study of the CNES' Microsatellites Myriade Program: firstly, the ability of such a model to master budgeted costs; secondly, the feasibility of the ""design-to-cost"" approach for such projects; and finally, its ability, as a platform of interaction between communities of practice, to generate qualitative improvements for the conception process.

Keywords: Cost-control; Design-to-cost; Modelling; Project; Technology; Coût objectif; Gestion prévisionnelle; Modélisation; Projet; Technologie (search for similar items in EconPapers)
Date: 2005
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, 11 (1), pp.79-96. ⟨10.3917/cca.111.0079⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00279292

DOI: 10.3917/cca.111.0079

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