Rôle de la modélisation par activités et processus sur le modèle organisationnel de la petite entreprise

Noël Barbu ()
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Noël Barbu: CRGNA - Centre de Recherche en Gestion 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: The modelling by activities and process has been mainly used as a tool aid to calculate costs in large organisations. This paper is based on the findings of an engineering research carried out in a small service business to highlight the particular form of the model built in this context. The activity establishes itself as a management centre and the process builds up an organisational dimension. The model of the process is totally transversal to the organisation. This particular shape presents the actors a pertinent base for management leading, cost calculation and quality management. The model is a vector to improve the running of the small business and it becomes the organisational reference by restructuring the relationships between the actors of the organisation.

Keywords: Small organisation; modelisation; ABC; ABM; management tools; organisational reengineering; Petite organisation; Modélisation; outils de gestion; reengineering organisationnel (search for similar items in EconPapers)
Date: 2006-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548083
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Published in Comptabilité, contrôle, audit et institution(s), Association Francophone de Comptabilité, May 2006, Tunis, Tunisie. pp.CD-Rom

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