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Displaying results 1 to 4 of 4.

  1. Contrôle des interactions stratégiques intra-firme par allocation des charges jointes
    Author: Viallanex, Patrick
    Published: 1998

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1161 (98.4)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: Array ; 98,4
    Subjects: Kostenmanagement; Mehrproduktfertigung; Entscheidungstheorie; Theorie
    Scope: 36 Bl
  2. Contrôle des interactions strategiques intra-firmes par allocation des charges jointes
    Author: Viallanex, Patrick
    Published: 1998
    Publisher:  Univ., Hautes Etudes Commerciales, Geneve

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    K99-6074
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1161 (98.4)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: Cahier de recherche / HEC, Université de Genève; 98.4
    Subjects: Kostenmanagement; Mehrproduktfertigung; Entscheidungstheorie; Theorie
    Scope: 36 S
    Notes:

    Literaturverz. S. 35 - 36
  3. L' analyse des coûts
    public ou privé?
    Author: Demeestere, René
    Published: 2007
    Publisher:  ESSEC, Cergy-Pontoise

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1408 (07010)
    Inter-library loan:
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: DR ; 07010
    Subjects: Kostenanalyse; Kostenmanagement; Öffentlicher Sektor; Frankreich
    Scope: 11 Bl.
    Notes:

    Zsfassung in engl. Sprache
  4. Revisiting 30 years of SMA literature
    what can we say, think and do?
    Author: Malleret, Véronique; Villarmois, Olivier de la; Levant, Yves
    Published: 2015
    Publisher:  HEC, Paris

    This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan

     

    This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses the empirical research work conducted in the SMA/SCM field and its main results. The article then questions the theoretical contribution of the SMA/SCM literature and its limitations before proposing a framework which relates the concepts of costs, value and price, and incorporates many of the practices usually connected to SMA

     
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    Content information
    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Other identifier:
    Series: HEC Paris Research Paper ; ACC-2015-1081
    Subjects: Strategisches Controlling; Kostenmanagement; Bibliometrie
    Scope: Online-Ressource (37 S.)