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Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation

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  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed: efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, organization stretch of a service company. Recent researches regarding management in service activities are then considered to understand how previously identified practices and tools are integrated in global performance management systems of companies dedicated to those activities.

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  • François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    • Handle: RePEc:hal:wpaper:hal-00694326
    Note: View the original document on HAL open archive server: https://hal.science/hal-00694326
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    References listed on IDEAS

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    Cited by:

    1. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    2. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    3. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service : étude du cas d’une entreprise de grandes surfaces de bricolage," Post-Print hal-01188814, HAL.
    4. François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
    5. Héloïse Berkowitz & Antoine, Souchaud, 2019. "Collective intelligence and co-dependent organization: the role of chartered accountants in crowdlending," Post-Print hal-02525737, HAL.
    6. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service: Étude du cas d'une entreprise de grandes surfaces de bricolage," Working Papers hal-01238523, HAL.
    7. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.
    8. Damien Bo & Aude Deville & Philippe Luu, 2013. "Evaluation de la performance des villes françaises," Post-Print hal-01002928, HAL.
    9. Sébastien Dony, 2017. "Ce que nous apprennent les démarches d'amélioration de l'efficience dans les collectivités territoriales," Post-Print hal-01907400, HAL.
    10. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.

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