Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation/Service industry management control : a reflexion about its essence and tools

Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed: efficiency assessment of network units, standardi...

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Bibliographic Details
Published in:Comptabilité Contrôle Audit 2012-09, Vol.18 (2), p.73
Main Author: Meyssonnier, François
Format: Article
Language:fre
Subjects:
Management controls
Management theory
Performance management
Service industries
Online Access:Get full text
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Summary:Characteristics of service activities are reviewed and a unified conceptual framework of reference is developed. The main considerations of service industry management control derived from it, as well as associated practices and tools, are discussed: efficiency assessment of network units, standardization of production processes, delivery and waiting time management, yield and capacity management, service quality measurement, organization stretch of service company. Recent researches regarding management in service activities are then considered to understand how previously identified practices and tools are integrated in global performance management systems of companies dedicated to those activities. [PUB ABSTRACT]
ISSN:1262-2788
2313-514X