IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01713802.html
   My bibliography  Save this paper

Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added
[Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A Une Industrie Papetiere]

Author

Listed:
  • Amaury Loup Gayet

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Pierre Fenies

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

  • Sylvain Rubat Du Mérac

Abstract

Increase the value added is the major challenge for companies to be competitive. We propose a Decision Support System (DSS) that determines the best production practices and the product that maximizes value. For this, we rely on a system of production management that identifies best production practices that minimizes the consumption of inputs. According to the spot market price (purchase price and sales price) we determine production practices and the product that maximizes the value. We propose a tool for monitoring real-time management to monitor the implementation of standards. DSS calculates the production order (manufacturing practices and products) that maximizes the value. This DSS has been applied to a real case: a paper industry.

Suggested Citation

  • Amaury Loup Gayet & Pierre Fenies & Sylvain Rubat Du Mérac, 2014. "Perspective Of Real-Time Costing In Product Management: Decision Support System To Maximize The Value Added [Systeme Interactif D'Aide A La Decision Pour Maximiser La Valeur Ajoutee : Application A," Post-Print hal-01713802, HAL.
  • Handle: RePEc:hal:journl:hal-01713802
    Note: View the original document on HAL open archive server: https://hal.science/hal-01713802
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01713802/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," ACCRA, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    2. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    3. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    Full references (including those not matched with items on IDEAS)

    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. Amaury Loup Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]," Post-Print hal-01713664, HAL.
    2. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    3. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    4. Mohamed Ali Khaldi, 2016. "Mesure opérationnelle de la valeur partenariale et sa répartition," Post-Print hal-01900615, HAL.
    5. Nicolas Berland & Yves Levant & Vassili Joannides, 2009. "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print hal-01661710, HAL.
    6. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    7. Rina Sandhu & Jane Baxter & David Emsley, 2008. "The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm," Australian Accounting Review, CPA Australia, vol. 18(1), pages 16-24, March.
    8. Rodney Coyte & Martin Messner & Shan Zhou, 2022. "The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3147-3188, September.
    9. Jeacle, Ingrid & Carter, Chris, 2011. "In TripAdvisor we trust: Rankings, calculative regimes and abstract systems," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 293-309.
    10. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    11. Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster, 2011. "The diffusion of activity‐based costing in Jordanian industrial companies," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 180-200, June.
    12. Marc Jourdaine & Philippe Loubet & Guido Sonnemann & Stéphane Trébucq, 2021. "The ABC‐LCA method for the integration of activity‐based costing and life cycle assessment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1735-1750, May.
    13. Moses A. Ofeh & Zangue Nguekeu Jeanne, 2017. "Financial Performances of Microfinance Institutions in Cameroon: Case of CamCCUL Ltd," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(4), pages 207-224, April.
    14. Nicu Ioana Elena, 2012. "Company Performance Measurement And Reporting Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 700-707, December.
    15. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    16. Sophie Hoozée & Falconer Mitchell, 2018. "Who Influences the Design of Management Accounting Systems? An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 28(3), pages 374-390, September.
    17. Catalina Radu & Alecxandrina Deaconu & Sorina Ioana Misu & Monica Triculescu, 2020. "The Impact of Work Investment on Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(Special 1), pages 1103-1103, November.
    18. Hubbard, Raymond & Lindsay, R. Murray, 2013. "The significant difference paradigm promotes bad science," Journal of Business Research, Elsevier, vol. 66(9), pages 1393-1397.
    19. Liu, Lana Y.J. & Pan, Fei, 2007. "The implementation of Activity-Based Costing in China: An innovation action research approach," The British Accounting Review, Elsevier, vol. 39(3), pages 249-264.
    20. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau cadre collaboratif du pilotage des politiques sociales locales," Post-Print hal-02142211, HAL.

    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:hal:journl:hal-01713802. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.