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Le problème du regroupement des activités dans la modélisation ABC. Une approche possible

Author

Listed:
  • Clément Thomas

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Michel Gervais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

La méthode ABC insiste sur la nécessaire homogénéité des activités pour calculer des coûts fiables. Mais cette insistance conduit à un nombre d'activités très élevé et à une complexité trop grande. Pour traiter le problème, les tenants de la méthode proposent des regroupements en oubliant la condition d'homogénéité. Cet article tente de résoudre le paradoxe.

Suggested Citation

  • Clément Thomas & Michel Gervais, 2008. "Le problème du regroupement des activités dans la modélisation ABC. Une approche possible," Post-Print halshs-00380015, HAL.
    • Handle: RePEc:hal:journl:halshs-00380015
    as

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    Citations

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    Cited by:

    1. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 123-155., March.
    2. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.

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