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Le contrôle de gestion a connu une mutation par l'adoption de nouvelles méthodes de comptabilité de gestion. L'apparition du modèle ABC témoigne de cette mutation. Parallèlement à cette évolution, les fonctions opérationnelles ont connu d'importantes transformations, conduisant à une...
Persistent link: https://www.econbiz.de/10009386766
This paper explores sustainability in supply network from a small and medium-sized enterprise (SME) perspective. The paper provides a literature review of sustainability in supply chains and networks and defines related concepts and approaches. Two pilot case studies have been conducted in...
Persistent link: https://www.econbiz.de/10010820911
The purpose of this study is to find out how local translations of a generic management system reduce organizational uncertainties, produce technical and organizational knowledge, and introduce cooperative relations, cross-functional learning and problem identification and solving. The study...
Persistent link: https://www.econbiz.de/10008789403
Knowledge Management Systems (KMS) have been developed in Engineering Designactivities in order to improve the productivity of these activities. Nevertheless it is still verydifficult to identify the impact of such Systems on the Engineering Design Performance.In this paper our goal is to...
Persistent link: https://www.econbiz.de/10008792654
Recent changes in environmental legislation have focused company thinking on business practices, particularly concerning the importance of integrating environmental concerns like outsourcing and procurement in supply chain networks. Supply chain partners are becoming progressively more...
Persistent link: https://www.econbiz.de/10009393799
L'adoption de la démarche Supply Chain Management (SCM), centrée sur la logistique, apparaît comme un outil de … ressources sur ces activités ou processus. L'intérêt des travaux sur le SCM, et notamment des approches inter … intéressantes pour compléter les approches SCM. Au-delà des réflexions sur l'allocation des ressources, la reconnaissance des …
Persistent link: https://www.econbiz.de/10009644793
supply chain. Marcotte et al. [1] propose a collaborative coordination model for the SCM. They suggest the taxonomy of …
Persistent link: https://www.econbiz.de/10010754483
In an environment marked by ever-greater international competition, wine sector companies have been seriously questioning the structure of their entire logistics chain. This is due to the emergence of new actors (i.e., large retailers); the diversification of service providers' product offers;...
Persistent link: https://www.econbiz.de/10010898448
This communication presents a method to support the customer in the choice of a procurement plan when the gross requirements are ill-known, in a context of collaboration with the supplier. A general model of imperfect parameter representation is suggested, imperfection gathering uncertainty...
Persistent link: https://www.econbiz.de/10010898896
La supply chain apparaît plus vulnérable et fragile dans un contexte marqué par une grande pression concurrentielle, une demande volatile, une tendance vers les économies d'échelle et l'externalisation. La gestion de risque représente ainsi un enjeu incontournable et essentiel pour la...
Persistent link: https://www.econbiz.de/10010899033