Articles

Peut-on gérer le couple coût-valeur ?

V. MALLERET

Comptabilité - Contrôle - Audit

June 2009, vol. 1, n°15, pp.7-34

Departments: Accounting & Management Control

Keywords: Coût - valeur - coût cible - ABC/M. / Cost - value - target cost - ABC/M.


The article discusses the possibility of managing simultaneously costs and value for the customer. It first notes the absence of a clear definition of the value for the customer, and it shows that the value for the customer is variable and changing as the customer is not a homogeneous reality. Then, the article analyses two management accounting tools (target costing and ABC/ABM) which are supposed to establish a link between costs and the value for the customer and it shows that they do it only imperfectly. Finally, the article concludes by wondering why academics and managers use tools based on fragile concepts and calls for a more interdisciplinary research in management accounting.


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