Nouveaux repères et nouveaux espaces du contrôle de gestion dans les services

François Meyssonnier ()
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François Meyssonnier: 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: Management control cannot be understood any more only in its traditional financial dimension. A new refunded and enlarged approach, which includes control mechanisms that guarantee the implementation of the company business model at the level of business processes, is necessary. A presentation of this new approach is made in the case of service activities.

Date: 2014-05-28
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Published in Revue Française de Gestion, 2014, 40 (241), pp.93-105. ⟨10.3166/rfg.241.93-105⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04477889

DOI: 10.3166/rfg.241.93-105

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