Towards a redefinition of cost management: qualitative analysis of the implementation of ABC/ABM approaches in an industrial context

Vers une redéfinition de la gestion des coûts: analyse qualitative de l’implémentation des approches ABC/ABM dans un contexte industriel

Ayoub Oussaa, Abdelhadi Darkaoui and Brahim Ouzaka
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Ayoub Oussaa: FEG - USMS - Faculté d’Economie et de Gestion Université Sultan Moulay Slimane de Béni Mellal
Abdelhadi Darkaoui: FEG - USMS - Faculté d’Economie et de Gestion Université Sultan Moulay Slimane de Béni Mellal
Brahim Ouzaka: FEG - USMS - Faculté d’Economie et de Gestion Université Sultan Moulay Slimane de Béni Mellal

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Abstract: This research aims to thoroughly analyze the contribution of the ABC/ABM method to cost optimization in a real industrial context. Through a case study conducted within an agri-food company, the study uses a qualitative interpretive approach based on semi-structured interviews with key managers. The data analysis, conducted using a thematic method assisted by NVivo software, highlights the concrete benefits of the ABC/ABM method: improved accuracy in cost calculation, greater visibility of value-generating activities, and enhanced support for strategic decision-making. The results also highlight several critical success factors, including ongoing training, awareness of change, integration of technological tools, and the implementation of performance indicators. Despite certain methodological and contextual limitations, the study confirms the relevance of ABC/ABM as a lever for improving organizational performance and opens up research prospects on its long-term integration and its articulation with the dynamics of digitalization.

Keywords: ABC/ABM method; cost management; management accounting; informed decisions; Décisions éclairées; Comptabilité de gestion; Gestion des coûts; Méthode ABC/ABM (search for similar items in EconPapers)
Date: 2025-12-26
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, 7 (1), ⟨10.5281/zenodo.18049867⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05434749

DOI: 10.5281/zenodo.18049867

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