Comptabilité à base d'activités (ABC) et activités informatiques: une contribution à l'amélioration des processus informatiques d'une banque

Gregory Wegmann and Stephen Nozile
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Stephen Nozile: Cetelem - BNP

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Abstract: The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

Keywords: Activity based costing; activity-based management; case study; bank; Méthode ABC; méthode ABM; étude de cas; banque (search for similar items in EconPapers)
Date: 2010-12
Note: View the original document on HAL open archive server: https://hal.science/hal-00584765v1
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Published in Échanges / Association nationale des conseillers et contrôleurs de gestion, 2010, p. 18-20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00584765

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