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L'Approche En " Coût Client ", Une Méthodologie De Calcul Des Coûts Propre À L'Entreprise Orientée " Client "

Author

Listed:
  • Didier van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Charles Kabwigiri

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Cet article explore, essentiellement dans une perspective conceptuelle, une méthodologie de calcul des coûts particulière qui fournit au contrôleur de gestion une vision analytique comptable spécifique sur laquelle fonder tant les décisions de gestion opérationnelles que stratégiques propres à l'entreprise orientée " client ". Un examen des premières étapes de son implémentation dans une PME transformatrice de bois est par ailleurs proposé.

Suggested Citation

  • Didier van Caillie & Charles Kabwigiri, 2002. "L'Approche En " Coût Client ", Une Méthodologie De Calcul Des Coûts Propre À L'Entreprise Orientée " Client "," Post-Print halshs-00584541, HAL.
    • Handle: RePEc:hal:journl:halshs-00584541
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584541
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    File URL: https://shs.hal.science/halshs-00584541/document
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    Cited by:

    1. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.

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