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Cohérence organisationnelle et structure des modèles ABC/M

Author

Listed:
  • Thierry Bertrand

    (CRGNA - Centre de Recherche en Gestion Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes, Mines Nantes - Mines Nantes)

  • Pierre Mévellec

    (CRGNA - Centre de Recherche en Gestion Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Bien qu'inhérente à tout dispositif ABC/M, la transversalité y est introduite suivant des pratiques très disparates avec des conséquences fortes sur le calcul économique, la gestion des performances et la représentation du mode d'organisation. L'article met les modalités de prise en compte de la transversalité dans les dispositifs ABC/M en regard de ces conséquences.

Suggested Citation

  • Thierry Bertrand & Pierre Mévellec, 2005. "Cohérence organisationnelle et structure des modèles ABC/M," Post-Print halshs-00581126, HAL.
    • Handle: RePEc:hal:journl:halshs-00581126
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581126v1
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    File URL: https://shs.hal.science/halshs-00581126v1/document
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