Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux: perspective instrumentale et analyse comparative

Gregory Wegmann

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Abstract: This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.

Keywords: Strategic cost management; Activity-based Costing; Case studies; Pilotage stratégique des coûts; Dispositifs à base d'activités; Etudes de cas (search for similar items in EconPapers)
Date: 2011-09
Note: View the original document on HAL open archive server: https://hal.science/hal-00624488v1
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Citations: View citations in EconPapers (1)

Published in Revue management & avenir, 2011, 44, pp.78-96

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00624488

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