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Quand la gestion stratégique des coûts rate sa cible : le désastre industriel et humain du 737 Max

Author

Listed:
  • Christine Marsal

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

La gestion stratégique des coûts permet aux organisations d'augmenter leurs performances, mais parfois c'est le contraire qui survient et cette gestion peut conduire à la faillite. La littérature existante est peu prolixe à ce sujet. L'objectif de cette étude est de comprendre quels sont les facteurs qui peuvent expliquer une telle situation. Le cas du programme 737 Max de Boeing est étudié au travers de témoignages recueillis à l'occasion de l'enquête diligentée par le congrès américain. Les résultats indiquent que la stratégie, la culture, la pression financière, les pressions du champ organisationnel sont des facteurs explicatifs d'une mise en oeuvre partielle de la méthode du coût cible. Ces aspects peuvent intéresser des dirigeants d'entreprise hautement innovantes.

Suggested Citation

  • Christine Marsal, 2021. "Quand la gestion stratégique des coûts rate sa cible : le désastre industriel et humain du 737 Max," Post-Print hal-03361481, HAL.
    • Handle: RePEc:hal:journl:hal-03361481
    Note: View the original document on HAL open archive server: https://hal.science/hal-03361481
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