La création de valeur par les services: une étude empirique dans des PMI

Véronique Malleret
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Véronique Malleret: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article discusses the profitability of product services in manufacturing firms. It first lists the main arguments supporting the theoretical debate. Then, it describes the results of a field study implemented in six manufacturing SMEs. The field study describes the costing and pricing practices of services and highlights the variety of factors explaining these practices. The paper concludes by presenting the main factors contributing to value creation through service offers.

Keywords: calcul des coûts; tarification; rentabilité; services; cost calculation; pricing; profitability (search for similar items in EconPapers)
Date: 2006-09-01
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Citations: View citations in EconPapers (1)

Published in Finance Contrôle Stratégie, 2006, Vol.9, n°3, pp.67-104

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00485753

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