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Concilier Autonomie Et Controle : L'Apport De L'Abc

Author

Listed:
  • Guy Solle

    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique)

Abstract

La modélisation de la performance, qui demeure l'objectif du contrôle de gestion, s'adosse à une modélisation de l'organisation. Face à une transversalité grandissante des organisations, le contrôle de gestion doit répondre à une nouvelle gestion du collectif dans un espace élargi. A ce titre, les méthodes comptables de type ABC (Activity Based Costing) et leur extension au management (ABM, Activity Based Management) participent-elles au réexamen des schémas de modélisation de la performance ?

Suggested Citation

  • Guy Solle, 2001. "Concilier Autonomie Et Controle : L'Apport De L'Abc," Post-Print halshs-00584655, HAL.
    • Handle: RePEc:hal:journl:halshs-00584655
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584655
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