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• W129121628 abstract "of the paper: Our PhD research focuses on costs planning and management (CMP) tools implemented in the new product development (NPD) process. Our aim is to analyse this dynamics and to characterize different CMP tools configurations within French industry. We assume that models of Costs Planning and Management Tools in NPD process differ from one organizational model to another, and we then formulate the following research questions: What is the relation between management style and Costs Planning and Management tools and the NPD process configurations ? What are the dynamics of cost planning and management tools in the NPD process ? What is the role of agents in coordination, and tools interpretation ? The theoretical framework is based on a theory of activity developed on the 30’s by psychologists Vygosky, Luria and Leontiev. This theory puts the emphasis on the importance to take the context into account, since it is assumed that any action is necessarily situated in a social and physical context. Thus, human interactions are considered as social, hierarchically organized, based on media and oriented. The theory of activity focuses on a cornerstone of these interactions: the process of internalisation of tools. This process consists in a collective appropriation of the tools, and their effective use. That leads to Vygotski’ theory of “tools” (97). He made a distinction between the object (the physical tool) and the instrument (the way the tool is used), in order to analyse the relations between subjects and tools. An instrument’s perceived usefulness results from the characteristics of an artifact and from the interpretation process through which the subject uses the artifact in some pattern of action. Therefore an “instrument” is the product of a “subjective scheme of utilization”, which is the actor’s scheme of interpretation, implemented on an “objective artifact”, resistant to interpretation. Our research model is highly embedded in this theory’s dynamics. Our aim is to put the emphasis on the interactions between CPM tools, instruments, and NPD process management style. On the one hand, the dominant interpretation model (i.e. the organizational model) plays a role of interpretative filter in partly determining the instrument, and in so doing, also determines the CMP “tool box” . On the other hand, the CMP “tool box”, highly constrains the instrument. On this basis, we build our conceptual model of CPM Instruments dynamics within NPD process. We want to study to what extent we can observe and measure this theory. Our methodological device is based on a questionnaire circulated within the French system-based industry. The aim of this questionnaire is, on the one hand, to identify the cost planning and management tools and techniques implemented in NPD process, and, on the other, to characterize the key elements of managerial practices of these tools. This identification and characterization is done in order to stress interactions between the tool, its use and the management style. According to the dynamics complexity and the small number of “cases” analysed, we choosed to use a comparative methodology. This methodology is a quali-quantitative method. This method seemes to be the most relevant for taking into account the complexity of the phenomena (since our approach is context based and therefore social), and it offers a dedicated technique (based on boolean algebra), to deal with data. Developped in sciences politics, this method is based on a continous dialogue between facts and ideas. It does not establish causality between variables, but contigency and necessity. This method is based on a constructivist approach, then variables are “constructed” on the basis of facts and ideas. The boolean algebra is based on dichotomic variables,(present or not). This permits the study of regularities more than causalities. The explicative logic makes the difference between the conditions and the result. Thus, we are looking for conditions of the phenomena, in order to explain how the phenomena occurs (more than why its occurs) . Still, we want to describe the conditions present while the phenomenon is occuring, rather than explaining the phenomena itself. This allows us to handle the complexity of this social phenomenon, and still makes a balance between complexity and parcimony. The technique is based on 3 aspects of complexity processing: (i) limited diversity, (ii) definition of contingent and constitutives conditions, (iii) typologies construction. This method is clear and flexible, thanks to its construction (by constant loops between the field, the litterature and theories). The treatment is still in progress." @default.
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• W129121628 date "2003-01-01" @default.
• W129121628 modified "2023-09-23" @default.
• W129121628 title "PRATICES OF COST PLANNING AND MANAGEMENT TOOLS IN NPD PROCESS: A QUALI-COMPARATIVE APPROACH" @default.
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