000 01404cam a2200205 4500500
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041 _afre
042 _adc
100 1 0 _aMeyssonnier, François
_eauthor
245 0 0 _aService Industry Management Control: A Reflection on Its Essence and Tools
260 _c2012.
500 _a99
520 _aThis paper reviews the characteristics of service activities and proposes a unified conceptual framework. It also discusses the main considerations of service industry management control created by this framework, as well as associated practices and tools: efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, and the activation of a service company. The paper further reviews recent studies on monitoring service activities in order to understand how previously identified practices and tools are integrated in the global performance management systems of service companies.
690 _aperformance management systems
690 _acontrol goals
690 _aservice industry management control
690 _acontrol tools
786 0 _nAccounting Auditing Control | Volume 18 | 2 | 2012-09-01 | p. 73-97 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-2012-2-page-73?lang=en&redirect-ssocas=7080
999 _c454890
_d454890