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Communication Dans Un Congrès Année : 2011

Activity-based Management in France: A focus on the information systems department of a bank

Grégory Wegmann
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Résumé

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.
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Dates et versions

hal-00584770 , version 1 (10-04-2011)

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  • HAL Id : hal-00584770 , version 1

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Grégory Wegmann. Activity-based Management in France: A focus on the information systems department of a bank. International Conference on Economics, Business and Marketing Management, Mar 2011, Shanghai, China. p. 144-148. ⟨hal-00584770⟩
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