Quel pilotage pour des activités de service plus performantes ? Le cas du contrôle du Revenue Management

Caroline Tahar ()
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Caroline Tahar: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: Many service organizations use Revenue Management to raise their performance. Though raising revenue is not enough to increase profit. How performance management systems can contribute to the success of a strategy operationalized by Revenue Management technics? Our research is based on an intervention in a organization that delivers services to students. We show the relevance of cost-profit-volume analysis for decision making in service. But indicators must be adjusted to the strategy and its operationalization through Revenue Management. Performance management systems should be consistent with the cost structure and the strategy and the way it is operationalized. They must take part of a performance continuous improvement process.

Keywords: SERVICE; PERFORMANCE MANAGEMENT SYSTEMS; COST VOLUME PROFIT; REVENUE MANAGEMENT; SYSTÈME DE PILOTAGE; COUT VOLUME PROFIT (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900497
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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