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.