La démarque inconnue, étude ethnographique appliquée à la restauration: le cas d'une entreprise de sandwicherie de chaine

Constance Demettre and Aude d'Andria ()
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Constance Demettre: UEVE - Université d'Évry-Val-d'Essonne
Aude d'Andria: UEVE - Université d'Évry-Val-d'Essonne

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Abstract: The subject of this study is to show that inventory shortages have not only been comparable to supermarket, it is everywhere, like in hospitality and restaurant activity. It is a real management difficulty, there is not a right definition and it is not really countable. The observation of its différents representations in SAS KPom has shown to use ethnographic method and Grounded Theory analysis. The interest is to arrive to book it. We will study three parts of inventory shortages: cash box, inventory, safe box which can be used for all sectors.

Keywords: Inventory shortage; Grounded Theory; Ethnographic method; Restaurant; Fraud; Restauration; Méthode ethnographique; Démarque inconnue; Fraudes (search for similar items in EconPapers)
Date: 2007-05
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Published in Comptabilité et Environnement, May 2007, Paris, France. pp.CD-Rom

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