ABC/M et transversalité : choix de conception et impacts potentiels (notice n° 380444)
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fixed length control field | 01638cam a2200289 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250119021937.0 |
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 | Bertrand, Thierry |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | ABC/M et transversalité : choix de conception et impacts potentiels |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2008.<br/> |
500 ## - GENERAL NOTE | |
General note | 74 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | RésuméBien qu’inhérente à tout dispositif ABC/M, la transversalité y est introduite suivant des modalités très diverses avec des conséquences fortes sur le calcul économique, la gestion des performances et la représentation du mode de fonctionnement de l’organisation. L’article étudie ces modalités de prise en compte de la transversalité dans les dispositifs ABC/M en regard de ces conséquences. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | ABC/M and cross-functionalityThe concept of cross-functionality is a feature that has been introduced into ABC/M systems using a wide variety of methodologies. This article examines the various methodologies and analyses how they affect cost calculations, performance management and the representation of the functioning of the organisation. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | transversalité |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | ABC/M |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | gestion des performances |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | calcul économique |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | cohérence organisationnelle |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | performance management |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | ABC/M |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | costing |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | cross-functionality |
700 10 - ADDED ENTRY--PERSONAL NAME | |
Personal name | Mevellec, Pierre |
Relator term | author |
786 0# - DATA SOURCE ENTRY | |
Note | Comptabilité Contrôle Audit | 14 | 1 | 2008-06-01 | p. 7-31 | 1262-2788 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2008-1-page-7?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2008-1-page-7?lang=fr&redirect-ssocas=7080</a> |
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