La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France (notice n° 342642)
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| fixed length control field | 02194cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021525.0 |
| 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 | Bescos, Pierre-Laurent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 4 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | La comptabilité par activités et la gestion des activités sont sans contredit les innovations les plus importantes de la dernière décennie du xxe siècle dans le domaine de la comptabilité de gestion. Le processus de diffusion de ces innovations varie d’un pays à l’autre selon de nombreux facteurs, comme la tradition en matière de comptabilité de gestion, la taille des entreprises ou les secteurs d’activités. L’objectif de cet article est de présenter les résultats comparatifs de deux enquêtes réalisées récemment au Canada et en France à l’aide du même questionnaire. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Activity-Based Cost Management : a Comparison of the Practices in Canada and in FranceActivity-Based Costing and Activity-Based Management are without any doubt the most important innovations of the last decade of the twentieth century in the Management Accounting field. The diffusion process for these innovations has varied from one country to another depending on several factors such as the management accounting tradition, the size of the companies and their industry. The objective of this paper is to present the results of two surveys that were conducted recently in Canada and in France on the adoption and the implementation of Activity-Based Costing and Management (ABCM) with the same questionnaire. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | enquête |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion des activités |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité par activités |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | activity-based management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | survey |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | activity-based costing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cauvin, Éric |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gosselin, Maurice |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 8 | 3 | 2002-12-01 | p. 209-227 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2002-3-page-209?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2002-3-page-209?lang=fr&redirect-ssocas=7080</a> |
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