Le modèle ABC face aux mutations des fonctions opérationnelles (notice n° 843036)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02895cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123142840.0 |
| 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 | Ayoub, Samir |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le modèle ABC face aux mutations des fonctions opérationnelles |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 43 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | De la chaîne logistique à la gestion des relations client en passant par la production, toutes ces fonctions connaissent des mutations profondes. Elles font de plus en plus appel au contrôle de gestion dont les outils sont amenés également à évoluer. Notre recherche a pour objectif d’étudier l’impact de la comptabilité par activités, sur le pilotage des fonctions amont et aval de la production, à savoir la fonction approvisionnement et la fonction marketing. Les résultats montrent que le modèle ABC – bien que sujet à débat – contribue, à travers une meilleure visibilité des coûts, à l’amélioration du pilotage des deux fonctions étudiées. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ABC model face with the challenges of business functionsBusiness functions have faced important changes leading to a new approach in managing costs. Production, supply chain and customer relations increasingly rely on management accounting tools to meet their needs in terms of management and control. Our research aims to study the impact of activity-based costing on the management of the supply chain and marketing functions. The results show that the ABC model - although debatable - contributes, through a better visibility of costs, to enhance control and the improvement in the performance of the two studied functions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El modelo ABC frente a las transformaciones de las funciones operacionales Las funciones operacionales, desde la logística empresarial hasta la gestión de la relación con la clientela y la producción, han conocido importantes transformaciones que llevan a definir nuevas necesidades de gestión de los costes. Nuestra investigación tiene como objetivo estudiar el impacto de la contabilidad por actividades sobre la coordinación de las funciones anteriores y posteriores a la producción, es decir, las funciones logística y marketing. Los resultados muestran que el modelo ABC, aunque objeto de debate, contribuye, mediante una mejor percepción de los costes, a una coordinación más eficaz de las dos funciones estudiadas. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fonctions opérationnelles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CRM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SCM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CRM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SCM |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business functions |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Djerbi, Zouhair |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | 91 | 4 | 2012-10-01 | p. 107-127 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2012-4-page-107?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2012-4-page-107?lang=fr&redirect-ssocas=7080</a> |
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