| Titre | La contributiondu contrôle de gestion au management de la valeur | |
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| Auteur | Cauvin Éric, Neunreuther Bruno | |
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Revue | Revue française de gestion |
| Numéro | no 196, août-septembre 2009 La création de valeur en stratégie | |
| Page | 177-190 | |
| Résumé anglais |
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. Source : Éditeur (via Cairn.info) |
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| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=RFG_196_0177 |
