Reference : L'approche en "Coût Client", une méthologie de calcul des coûts propre à l'entreprise or...
Scientific congresses and symposiums : Paper published in a book
Business & economic sciences : Accounting & auditing
http://hdl.handle.net/2268/38219
L'approche en "Coût Client", une méthologie de calcul des coûts propre à l'entreprise orientée "Client"
French
[en] The "Client Costing" approach, a methodology for determining costs in the client-focused firm
Van Caillie, Didier mailto [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.) >]
Kabwigiri, Charles mailto [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise >]
16-May-2002
Actes du 23ème Congrès Francophone de Comptabilité
Association Francophone de Comptabilité
1-20
Yes
No
International
23ème Congrès de l'Association Francophone de Comptabilité
16-17 mai 2002
Association Francophone de Comptabilité
Toulouse
France
[en] Cost accounting ; Accounting methodolgy ; Client costing
[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.
Centre d'Etudes de la Performance des Entreprises - C.E.P.E.
Researchers ; Professionals ; Students
http://hdl.handle.net/2268/38219

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