سه شنبه 25 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Activity-based Management in France: A focus on the information systems department of a bank |
| عنوان فارسی مقاله | مدیریت محور فعالیت در فرانسه: تمرکز بر بخش سیستم های اطلاعاتی یک بانک |
| مشخصات مقاله انگلیسی | |
| نشریه: SSRN |
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| سال انتشار |
2011 |
| عنوان مجله |
Proceedings of the EBMM 2011 International Conference |
| تعداد صفحات مقاله انگلیسی | 6 |
| رفرنس | دارد |
| تعداد رفرنس | 51 |
| چکیده مقاله | |
| چکیده |
The aim of the paper is to describe the Activity-based 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. |
| کلمات کلیدی |
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| دانلود | |
