Colloque AIRMAP - Atelier 8 Contrôle de gestion: L'optimisation du pilotage de la gestion des déchets. L'apport de la méthode COMPTACOÛT

Frédérique Letort ()
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Frédérique Letort: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: this paper analyses the use of a costing method, the method « Comptacoût », implementated in a waste management service of a local authority. From a qualitative methodology, based on the exploitation of in-depth interviews, this paper shows the interest and contributions of this contingent method in a specific context.

Keywords: intercommunalités management of scraps; management accounting; costs; local government; Mots-clés : gestion des déchets; comptabilité de gestion; coûts; communes (search for similar items in EconPapers)
Date: 2019-05-23
Note: View the original document on HAL open archive server: https://hal.science/hal-03372515
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Published in 8e Colloque de l'AIRMAP, May 2019, Paris-Sorbonne, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03372515

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