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

Author

Listed:
  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

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," Post-Print hal-00485753, HAL.
    • Handle: RePEc:hal:journl:hal-00485753
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    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.

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