La contribution du contrôle de gestion au management de la valeur
Management value : a new challenge for management control Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value custom...
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| Auteurs principaux: | , |
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| Format: | Article ou chapitre numérique |
| Langue: | Français |
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2009
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| Accès en ligne: | Accès Université d'Orléans et IFPM |
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cairn-RFG_196_0177 |
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cairn-RFG_196_0177RFGRevue française de gestion https://shs.cairn.info/revue-francaise-de-gestion-2009-6-page-177?lang=fr La contribution du contrôle de gestion au management de la valeur Cauvin, ÉricNeunreuther, Bruno2009 fre Revue française de gestion | 196 | 6 | 2009-11-12 | p. 177-190 | 0338-4551 RFG_1964 Management value : a new challenge for management control Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value customer. The activity-based costing was developed to deal with cost/value management. Based on the value chain analysis (Porter, 1985), its objectives are to identify value added processes, and to provide metrics to reduce their costs. Then, the performance of a company can not be explained by financial indicators exclusively. Non financial indicators are then required to evaluate competitive advantage criteria of a company. The Balanced Scorecard was developed in response to this balance need between financial and non financial metrics.Cairn free access |
| language |
Français |
| format |
Article ou chapitre numérique |
| building |
0/Bibliothèque numérique/ 1/Bibliothèque numérique/Cairn/ |
| description |
Management value : a new challenge for management control Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value customer. The activity-based costing was developed to deal with cost/value management. Based on the value chain analysis (Porter, 1985), its objectives are to identify value added processes, and to provide metrics to reduce their costs. Then, the performance of a company can not be explained by financial indicators exclusively. Non financial indicators are then required to evaluate competitive advantage criteria of a company. The Balanced Scorecard was developed in response to this balance need between financial and non financial metrics. |
| author |
Cauvin, Éric Neunreuther, Bruno |
| spellingShingle |
Cauvin, Éric Neunreuther, Bruno La contribution du contrôle de gestion au management de la valeur |
| author_facet |
Cauvin, Éric Neunreuther, Bruno |
| author_sort |
Cauvin, Éric |
| title |
La contribution du contrôle de gestion au management de la valeur |
| title_short |
La contribution du contrôle de gestion au management de la valeur |
| title_full |
La contribution du contrôle de gestion au management de la valeur |
| title_fullStr |
La contribution du contrôle de gestion au management de la valeur |
| title_full_unstemmed |
La contribution du contrôle de gestion au management de la valeur |
| title_sort |
la contribution du contrôle de gestion au management de la valeur |
| publishDate |
2009 |
| container_title |
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| container_issue |
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| url |
https://ezproxy.univ-orleans.fr/login?url=https://shs.cairn.info/revue-francaise-de-gestion-2009-6-page-177?lang=fr |
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