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Genèse Et Évolutions D'Une Innovation : La Méthode Abc

Author

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  • Zelinschi Dragoş

    (LSMRC - Lille School of Management Research Center - ULR 4112 - SKEMA Business School - Université de Lille)

Abstract

ABC method is an innovation born in the years 1987-1988, as a result of the parallel actions of the Harvard and CAM-I networks. The development of the infrastructure and the communication strategies are the determining elements for the diffusion of ABC. After 1992 the two networks brake up and later, in the late 1990s, ABC enters a phase of maturity: it spreads very slowly and fails to raise interest. Because of these two factors, from then on the method is submitted to a differentiation strategy. This leads to the appearance of three derived methods (time driven ABC, feature costing and MBM), each of them being developed by one of the members of the original ABC networks, in co-operation with consultants. In our opinion, the emergence, diffusion and evolutions of the ABC follow primarily a marketing logic.

Suggested Citation

  • Zelinschi Dragoş, 2009. "Genèse Et Évolutions D'Une Innovation : La Méthode Abc," Post-Print halshs-00460128, HAL.
    • Handle: RePEc:hal:journl:halshs-00460128
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460128
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    References listed on IDEAS

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    Keywords

    ABC; innovation;

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