Des services aux nouvelles formes de production: une nécessaire évolution du contrôle de gestion

Caroline Tahar ()
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Caroline Tahar: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: New management control tools and technics have been created in order to increase performance in service businesses. They are related to six traditional service management issues: cost calculation, time management, productivity management, customer satisfaction control, capacity and flows management and coproduction control. Online services and new production systems arise thanks to Internet. They radically change the way some service businesses deal with these issues. This evolution brings new avenues for research in management control.

Keywords: Service; management control; performance; online services; contrôle de gestion; nouvelle économie (search for similar items in EconPapers)
Date: 2018-05-16
Note: View the original document on HAL open archive server: https://hal.science/hal-01907879
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France

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