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La contribution du contrôle de gestion au management de la valeur

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  • Éric Cauvin
  • Bruno Neunreuther

Abstract

Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value customer. The activity-based costing was developed to deal with cost/value management. Based on the value chain analysis (Porter, 1985), its objectives are to identify value added processes, and to provide metrics to reduce their costs. Then, the performance of a company can not be explained by financial indicators exclusively. Non financial indicators are then required to evaluate competitive advantage criteria of a company. The Balanced Scorecard was developed in response to this balance need between financial and non financial metrics.

Suggested Citation

  • Éric Cauvin & Bruno Neunreuther, 2009. "La contribution du contrôle de gestion au management de la valeur," Revue française de gestion, Lavoisier, vol. 0(6), pages 177-190.
    • Handle: RePEc:cai:rfglav:rfg_196_0177
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    Cited by:

    1. Yvan Barel & Sandrine Frémeaux, 2011. "Les coûts cachés liés à des mesures d'amélioration des services. L'exemple des caisses d'un hypermarché," Post-Print hal-00771831, HAL.
    2. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.
    3. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.
    4. Yvan Barel & Sandrine Fremaux, 2011. "Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 91-117, September.

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