Recycling hidden costs and renewing management control. Results from 2,300 company cases

Henri Savall (), Véronique Zardet () and Amandine Savall
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Henri Savall: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Véronique Zardet: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Amandine Savall: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations

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Abstract: This paper draws on some 50 years' experience of the ISEOR team, during which 2,300 companies and organizations have undergone intervention-research, enabling them to recycle part of the hidden costs measured in an initial diagnosis into value-added creation. From a management control point of view, these intervention-researches demonstrate that key tools and indicators such as hourly contribution to added value on variable costs enable more effective socio-economic steering, with greater sharing between management controllers and the operational line. Illustrations based on a hundred or so cases from small and medium-sized businesses show how this approach can improve economic performance in the space of a year. This revival of management control complements existing and dominant practices, but also calls into question certain operational and organizational practices that are not very effective in improving value-added on variable costs

Date: 2025-09
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Published in EIASM 13th conference on Performance Measurement and Management Control, EADA Barcelona, Sep 2025, Barcelona, Spain

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05487627

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