The starting point of this note is the difficulty to implement planning in the firm. In contrast to the traditional economic approach which focuses on incentives, the basic idea of the paper is to view complexity as the essence of the problem. In such case, planning and competition can no longer...

[fre] Le secteur de la distribution de vins a vu naître de nombreux projets B-to-C et B-to-B à l'initiative de nouveaux entrants qui amènent les acteurs traditionnels de la distribution physique à s'interroger sur leurs stratégies de commercialisation. Caractérisé par une offre...

[fre] Dans une entreprise à structure fonctionnelle, chaque service dispose d'infor­mations privées lui permettant d'utiliser certaines marges de manœuvre en fonc­tion d'aléas connus de lui seul. Cependant, la fonction de production et les contraintes financières propres à l'ensemble de...

A lot of B-to-B and B-to-C projects have been set up by new comers in the wine sector. They lead the traditional stakeholders, involved in physical retailing, to reshape their own distribution strategies. In the first part of this paper, we analyze several models of wine distribution and the...

[eng] Recent research in planning and cost management systems lead to a global reassessment of concepts generally used in management control. According to these new ideas, other planning tools enhancing other relationships inside the firm should be inplemented. Based upon an industry case, this...