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Les Systemes De Calcul Des Couts Dans Les Entreprises Chinoises : Une Etude Exploratoire

Author

Listed:
  • Yuan Ding

    (China-Europe International Business School - China-Europe International Business School)

  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Hanne Norreklit

    (Aarhus school of business - Aarhus School of Business)

Abstract

La communication présente les résultats d'une recherche empirique destinée à décrire les méthodes de calcul des coûts de revient de cinq entreprises industrielles chinoises. Elle révèle des systèmes de calculs très simples, basés sur les coûts directs, présentant des faiblesses visibles et peu pertinents en regard des besoins du management de ces entreprises. Elle explore ensuite deux hypothèses permettant d'expliquer la faible maturité des systèmes de calcul des coûts dans ces entreprises : la première s'appuie sur des travaux historiques et sur l'environnement concurrentiel chinois, la seconde sur les caractéristiques culturelles des managers chinois.

Suggested Citation

  • Yuan Ding & Véronique Malleret & Hanne Norreklit, 2007. "Les Systemes De Calcul Des Couts Dans Les Entreprises Chinoises : Une Etude Exploratoire," Post-Print halshs-00543233, HAL.
    • Handle: RePEc:hal:journl:halshs-00543233
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543233
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    References listed on IDEAS

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    Keywords

    Coût; Chine; prix;
    All these keywords.

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