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Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation

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  • François Meyssonnier

Abstract

Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed : efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, organization stretch of service company. Recent researches regarding management in service activities are then considered to understand how previously identified practices and tools are integrated in global performance management systems of companies dedicated to those activities.

Suggested Citation

  • François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," ACCRA, Association francophone de comptabilité, vol. 18(2), pages 73-97.
    • Handle: RePEc:cai:accafc:cca_182_0073
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    Citations

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    Cited by:

    1. Caroline Tahar, 2016. "Quel pilotage pour des activités de service plus performantes ? Le cas du contrôle du Revenue Management," Post-Print hal-01900497, HAL.
    2. Héloïse Berkowitz & Antoine, Souchaud, 2019. "Collective intelligence and co-dependent organization: the role of chartered accountants in crowdlending," Post-Print hal-02525737, HAL.
    3. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service: Étude du cas d'une entreprise de grandes surfaces de bricolage," Working Papers hal-01238523, HAL.
    4. Pénélope Codello-Guijarro & Muriel Jougleux & Carole Camisullis & Mathias Szpirglas, 2013. "Le contrôle organisationnel du client," Post-Print hal-01131097, HAL.
    5. Caroline Tahar, 2018. "Des services aux nouvelles formes de production : une nécessaire évolution du contrôle de gestion," Post-Print hal-01907879, HAL.
    6. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    7. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.
    8. Damien Bo & Aude Deville & Philippe Luu, 2013. "Evaluation de la performance des villes françaises," Post-Print hal-01002928, HAL.
    9. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    10. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service : étude du cas d’une entreprise de grandes surfaces de bricolage," Post-Print hal-01188814, HAL.
    11. Sébastien Dony, 2017. "Ce que nous apprennent les démarches d'amélioration de l'efficience dans les collectivités territoriales," Post-Print hal-01907400, HAL.
    12. François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
    13. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.

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