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La facturation interne des prestations dans les centres de services partagés en France: l’optimisation du profil risque de l’entreprise

Author

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  • Emmanuel Okamba

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Les Centres de Services Partages destinés à améliorer l'efficience organisationnelle, passent timidement d'une logique de Centres de coûts à celle de Centres de profits. La facturation des prestations internes selon l'allocation des coûts qu'ils privilégient, différencie plus qu'elle n'intègre les Centres; alors que les prix de cession interne faiblement pratiqués, différencient et intègrent mieux les Centres. Cette situation est liée aux routines défensives de gestion conduisant à une faible optimisation du profil risque de l'entreprise.

Suggested Citation

  • Emmanuel Okamba, 2016. "La facturation interne des prestations dans les centres de services partagés en France: l’optimisation du profil risque de l’entreprise," Post-Print hal-01370663, HAL.
    • Handle: RePEc:hal:journl:hal-01370663
    Note: View the original document on HAL open archive server: https://hal.science/hal-01370663
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    References listed on IDEAS

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    1. Loriane Py & Fabrice Hatem, 2009. "Internationalisation et localisation des services : une analyse sectorielle et fonctionnelle appliquée aux firmes multinationales en Europe," Économie et Statistique, Programme National Persée, vol. 426(1), pages 67-95.
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