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- W3125691536 abstract "The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented." @default.
- W3125691536 created "2021-02-01" @default.
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- W3125691536 date "2011-03-11" @default.
- W3125691536 modified "2023-09-26" @default.
- W3125691536 title "Activity-based Management in France: A focus on the information systems department of a bank" @default.
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