Cet ouvrage généraliste, accessible aux non spécialistes et adapté aux techniques de management, présente le contrôle de gestion comme un outil stratégique à travers une approche moderne qui tient compte de l'évolution du métier ces 10 dernières années.

Chemical industry's managers have developed since mid-1970' a management and prevention risk policy named “Responsible Care”. This policy was a first draft for a sustainable management even if these two concepts were not exactly synonymous. Through genealogy of this practice and its use in a...

The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

« Le budget est le fléau des directions générales américaines. Il n'aurait jamais du exister. Faire un budget est un exercice de minimisation car tout le monde est occupé à négocier les chiffres les plus faibles possible » . Le propos est clair et sans appel. Il émane de Jack Welsh, un...

Nous commencerons, dans une première partie, par décrire ce champ de recherche, encore mal connu en France. Nous tenterons de le saisir sous ses aspects institutionnels, d'en dresser une cartographie (que nous espérons discutable) et d'en mesurer les apports à l'étranger et en France. Dans...

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...