Agir sur les coûts-performances cachés pour redresser une TPE défaillante (notice n° 1371266)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02375cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250622042615.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sanchez, Mélissa |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Agir sur les coûts-performances cachés pour redresser une TPE défaillante |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 1 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In times of economic crisis, failures among small and medium-sized enterprises (SMEs) abound. Research in management sciences mainly focuses on analyzing the causes of business failure. Concrete levers for economic recovery remain to be explored. The approach of deferring expenses or reducing visible costs dominates accounting methods but rarely ensures a company’s survival and growth. We study how recycling hidden cost-performance factors creates added value for a VSE that avoids business failure. To do this, we present a qualimetric action-research within a VSE in a rural area and identify the concrete levers that enabled its economic recovery. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les défaillances des TPE et PME abondent en période de crise économique. Les recherches en sciences de gestion se concentrent majoritairement sur l’analyse des causes de défaillance. Les leviers concrets de reprise économique restent à explorer. L’approche par le report de charges ou la réduction des coûts visibles est dominante dans l’approche comptable, mais permet difficilement de garantir la survie-développement de l’entreprise. Nous étudions le recyclage des coûts-performances cachés en création de valeur ajoutée d’une TPE qui évite la défaillance. Pour ce faire, nous présentons une recherche-intervention qualimétrique au sein d’une TPE en zone rurale et identifions les leviers concrets qui ont permis sa reprise économique. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Contribution Horaire à la Valeur Ajoutée sur Coûts Variables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | coûts-performances cachés |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | défaillance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | recherche-intervention |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TPE-PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | action-research |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business failure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | hidden cost-performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Hourly Contribution to Value-Added on Variable Costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VSE-SME |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Zardet, Véronique |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 23 | 2 | 2025-06-19 | p. 4-26 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2025-2-page-4?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-accra-2025-2-page-4?lang=fr&redirect-ssocas=7080</a> |
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