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Peut-on gérer le couple coûts-valeur ?

Author

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  • 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)

Abstract

La communication conteste la possibilité de gérer conjointement les coûts et la valeur créée pour le client. Elle constate dans un premier temps qu'il n'existe pas de consensus sur la définition de la valeur. Elle montre ensuite que la notion de client n'étant pas homogène, la valeur pour le client sera au minimum variable et instable. Enfin, la communication étudie deux outils (le target costing et la méthode ABC/ABM) présentés par la littérature comme susceptibles de construire une relation entre les coûts et la valeur, et elle montre que ces outils n'établissent que de façon très imparfaite un lien entre les attributs du produit qui sont à l'origine de la valeur et les coûts mobilisés pour produire ces attributs.

Suggested Citation

  • Véronique Malleret, 2006. "Peut-on gérer le couple coûts-valeur ?," Post-Print halshs-00558375, HAL.
    • Handle: RePEc:hal:journl:halshs-00558375
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558375
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    References listed on IDEAS

    as
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    Keywords

    COUT CIBLE; ABC/M; COUT; VALEUR;
    All these keywords.

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