La création de valeur par les services : une étude empirique dans des PMI


Finance Contrôle Stratégie

September 2006, vol. 9, n°3

Departments: Accounting & Management Control

Keywords: Calcul des coûts, Tarification, Rentabilité, Services, Cost calculation, Pricing, Profitability, Services

This article discusses the profitability of product services in manufacturing firms. It first lists the main arguments supporting the theoretical debate. Then, it describes the results of a field study implemented in six manufacturing SMEs. The field study describes the costing and pricing practices of services and high-lights the variety of factors explaining these practices. The paper concludes by presenting the main factors contributing to value creation through service offers.