A systemic literature review on the practice of cost-based management tools in project-based companies

Une revue de littérature systémique sur la pratique des outils de pilotage par le coût dans les entreprises organisées par projets

Sara El Hadri and Mohamed Hemmi
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Sara El Hadri: USMBA - Université Sidi Mohamed Ben Abdellah [Fès]
Mohamed Hemmi: USMBA - Université Sidi Mohamed Ben Abdellah [Fès]

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Abstract: In recent years, the project-based organization has received increasing attention as an emerging organizational form for integrating specific resources and skills. However, it seems to pose a recurrent set of dilemmas, one of which is related to the tools for estimating, allocating and controlling the cost of several projects. Therefore, the present study is based on a literature review using a structured framework, it aims to analyze the existing literature 2004–2022 on the practice of ABC, ABM and TC in project-based companies. The research is based on a systemic literature review using the Tranfield method (2003).

Keywords: Pilotage par le coût; organisation par projet; obstacles de mise en oeuvre; revue de littérature systémique Cost-based management; project-based organization; implementation obstacles; systemic literature review; obstacles de mise en œuvre; revue de littérature systémique. (search for similar items in EconPapers)
Date: 2022
Note: View the original document on HAL open archive server: https://hal.science/hal-04704777v1
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Published in Revue Française d'Economie et de Gestion , 2022, 3 (10), pp.333-349. ⟨10.5281/zenodo.7218044⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04704777

DOI: 10.5281/zenodo.7218044

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