[en] This paper explores, essentially in a conceptual perspective, a new cost accounting method focused on the characteristics of a "client-oriented" company and allows to fuel its management control information system with specific data on which both operational and strategic management decisions may be based. The first step of its implementation into a company from the wood industry is also discussed.
Research center :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Kabwigiri, Charles ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise
Language :
French
Title :
L'approche en "Coût Client", une méthologie de calcul des coûts propre à l'entreprise orientée "Client"
Alternative titles :
[en] The "Client Costing" approach, a methodology for determining costs in the client-focused firm
Publication date :
16 May 2002
Event name :
23ème Congrès de l'Association Francophone de Comptabilité
Event organizer :
Association Francophone de Comptabilité
Event place :
Toulouse, France
Event date :
16-17 mai 2002
Audience :
International
Main work title :
Actes du 23ème Congrès Francophone de Comptabilité
