IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v9y2006iq3p67-104.html
   My bibliography  Save this article

La création de valeur par les services:une étude empirique dans des PMI

Author

Listed:
  • Véronique Malleret

    (Groupe HEC Paris)

Abstract

(VF)L’article s’interroge sur la rentabilité des offres de services accompagnant des offres de biens industriels. Il rappelle les différents éléments de ce débat sur le plan théorique et présente les résultats d’une étude empirique menée dans six PMI. L’article décrit leurs pratiques de facturation et de calcul des coûts et de marges pour les services offerts et met en évidence la variété des motifs expliquant les politiques tarifaires. Il conclut en mentionnant les facteurs susceptibles de favoriser la création de valeur par les services.(VA)This article discusses the profitability of product services in manufacturing firms. It first lists the main arguments supporting the theoretical debate. Then, it describes the results of a field study implemented in six manufacturing SMEs. The field study describes the costing and pricing practices of services and highlights the variety of factors explaining these practices. The paper concludes by presenting the main factors contributing to value creation through service offers.

Suggested Citation

  • Véronique Malleret, 2006. "La création de valeur par les services:une étude empirique dans des PMI," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 67-104, September.
    • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:67-104
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/093104.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. T. P. Hill, 1977. "On Goods And Services," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 23(4), pages 315-338, December.
    2. repec:bla:revinw:v:23:y:1977:i:4:p:315-38 is not listed on IDEAS
    3. Gebauer, Heiko & Fleisch, Elgar & Friedli, Thomas, 2005. "Overcoming the Service Paradox in Manufacturing Companies," European Management Journal, Elsevier, vol. 23(1), pages 14-26, February.
    4. Valérie Mathieu, 2001. "Service strategies within the manufacturing sector: benefits, costs and partnership," Post-Print hal-01796269, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dachs, Bernhard & Biege, Sabine & Borowiecki, Marcin & Lay, Gunther & Jäger, Angela & Schartinger, Doris, 2012. "The Servitization of European Manufacturing Industries," MPRA Paper 38873, University Library of Munich, Germany.
    2. Rabetino, Rodrigo & Kohtamäki, Marko & Gebauer, Heiko, 2017. "Strategy map of servitization," International Journal of Production Economics, Elsevier, vol. 192(C), pages 144-156.
    3. Matthieu Crozet & Emmanuel Milet, 2017. "Should everybody be in services? The effect of servitization on manufacturing firm performance," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(4), pages 820-841, December.
    4. Grover,Arti Goswami & Mattoo,Aaditya, 2021. "Why Do Manufacturing Firms Sell Services ? Evidence from India," Policy Research Working Paper Series 9701, The World Bank.
    5. Bernhard Dachs & Sabine Biege & Martin Borowiecki & Gunter Lay & Angela Jäger & Doris Schartinger, 2014. "Servitisation of European manufacturing: evidence from a large scale database," The Service Industries Journal, Taylor & Francis Journals, vol. 34(1), pages 5-23, January.
    6. Myungjin Hyun & Jieun Kim, 2021. "Challenge or opportunity? A case of tire rental servitization from financial and channel perspectives," Service Business, Springer;Pan-Pacific Business Association, vol. 15(1), pages 1-17, March.
    7. Jieun Lee & Hyung-Deok Shin & Saehwa Hong, 2021. "Servitization of Global Manufacturing Business," Journal of Industry, Competition and Trade, Springer, vol. 21(4), pages 565-584, December.
    8. Lino Cinquini & Cristina Campanale & Alessandro Marelli & Sara Giovanna Mauro & Andrea Tenucci, 2020. "La misurazione di costi e performance nei La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa modelli di business orientati ai servizi: una rice," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 59-85.
    9. Andrea Tenucci & Enrico Supino, 2020. "Exploring the relationship between product-service system and profitability," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 563-585, September.
    10. Datta, Partha Priya, 2020. "Hidden costs in different stages of advanced services – A multi-actor perspective of performance based contracts," Journal of Business Research, Elsevier, vol. 121(C), pages 667-685.
    11. Ayala, Néstor Fabián & Paslauski, Carolline Amaral & Ghezzi, Antonio & Frank, Alejandro Germán, 2017. "Knowledge sharing dynamics in service suppliers' involvement for servitization of manufacturing companies," International Journal of Production Economics, Elsevier, vol. 193(C), pages 538-553.
    12. Rymaszewska, Anna & Helo, Petri & Gunasekaran, Angappa, 2017. "IoT powered servitization of manufacturing – an exploratory case study," International Journal of Production Economics, Elsevier, vol. 192(C), pages 92-105.
    13. Alessandro Augurio & Laura Castaldi & Felice Addeo, 2018. "Servitization in managerial literature: A content analysis," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2018(2), pages 131-160.
    14. Wang, Yanping & Gao, Jie & Wei, Zelong, 2022. "The double-edged sword of servitization in radical product innovation: The role of latent needs identification," Technovation, Elsevier, vol. 118(C).
    15. MALLERET, Véronique, 2005. "La rentabilité des services dans les entreprises industrielles: "enquête sur un postulat"," HEC Research Papers Series 811, HEC Paris.
    16. Juan Pablo Vargas & Angélica Patricia Muñoz Lagos & José Guillermo Feriz Torres & Ian Scott Kinney & Sebastián Pérez Cortés & Juan Pablo Hurtado, 2022. "Achieving Circularity through Novel Product-Service Systems in the Mining Industry: An Opportunity for Circularity," Sustainability, MDPI, vol. 14(6), pages 1-15, March.
    17. Gebauer, Heiko & Paiola, Marco & Edvardsson, Bo, 2012. "A capability perspective on service business development in small and medium-sized suppliers," Scandinavian Journal of Management, Elsevier, vol. 28(4), pages 321-339.
    18. Antonio Leotta & Carmela Rizza & Daniela Ruggeri, 2020. "Servitization strategy as a roadmap for the accounting machine," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(3), pages 587-622, September.
    19. Heiko Gebauer & Caroline Saul & Simon Joncourt, 2016. "Use-oriented product service systems in the early industry life cycle," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 89(01), pages 194-223.
    20. Lütjen, Heiner & Tietze, Frank & Schultz, Carsten, 2017. "Service transitions of product-centric firms: An explorative study of service transition stages and barriers in Germany's energy market," International Journal of Production Economics, Elsevier, vol. 192(C), pages 106-119.

    More about this item

    Keywords

    calcul des coûts; tarification; rentabilité; services; cost calculation; pricing; profitability; services.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:67-104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.