Activity-based Management in France: A focus on the information systems department of a bank
The aim of the paper is to describe the Activitybased Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
Activity based costing activity-based management case study
Gregory Wegmann
Department of Business Administration University of Burgundy Dijon, France
国际会议
上海
英文
144-148
2011-03-11（万方平台首次上网日期，不代表论文的发表时间）