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Apports De La Comptabilite Par Activites A La Diversification Du Risque Global Bancaire

Author

Listed:
  • Christophe Godowski

    (CETFI - Centre d'Etudes des Techniques financières et d'Ingénierie - Université Paul Cézanne - Aix-Marseille 3)

Abstract

L'émergence de nouvelles sources de risque bancaire relance l'intérêt de la comptabilité par activités dans le secteur bancaire. Si la méthode ABC n'est pas pertinente pour les établissements de crédit français, l'approche ABM est plus appropriée. Le choix d'un système à base de processus orientés clients permet de concevoir un système d'information de gestion décisionnel, qui fait actuellement défaut aux équipes dirigeantes des banques françaises.

Suggested Citation

  • Christophe Godowski, 2000. "Apports De La Comptabilite Par Activites A La Diversification Du Risque Global Bancaire," Post-Print halshs-00587459, HAL.
    • Handle: RePEc:hal:journl:halshs-00587459
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587459
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