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Colloque AIRMAP - Atelier 8 Contrôle de gestion : L'optimisation du pilotage de la gestion des déchets. L'apport de la méthode COMPTACOÛT

Author

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  • Frédérique Letort

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans, VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

this paper analyses the use of a costing method, the method « Comptacoût », implementated in a waste management service of a local authority. From a qualitative methodology, based on the exploitation of in-depth interviews, this paper shows the interest and contributions of this contingent method in a specific context.

Suggested Citation

  • Frédérique Letort, 2019. "Colloque AIRMAP - Atelier 8 Contrôle de gestion : L'optimisation du pilotage de la gestion des déchets. L'apport de la méthode COMPTACOÛT," Post-Print hal-03372515, HAL.
    • Handle: RePEc:hal:journl:hal-03372515
    Note: View the original document on HAL open archive server: https://hal.science/hal-03372515
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/669 is not listed on IDEAS
    2. Henri Bouquin, 2003. "La comptabilité de gestion," Post-Print halshs-00147213, HAL.
    3. Stéphanie Chatelain-Ponroy & François Cellier, 2005. "Les objectifs de performance et l'objectivité de la notion de performance," Post-Print halshs-00206090, HAL.
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