La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’application

Abstract : Forty years after its invention, the article studies the history of the hidden cost method and the results of its application within 1854 firms and organizations. In particular, it explains the genesis of its conception, its contributions and its limitations both in practical and theoretical terms. In particular, it shows how this method contributes at the same time to managerial effects and to the production of scientific intent data, which places it in the paradigm of Evidence-Based Management.
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https://hal.archives-ouvertes.fr/hal-01907797
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Submitted on : Monday, October 29, 2018 - 3:04:01 PM
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Laurent Cappelletti, Olivier Voyant, Henri Savall. La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’application. Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom. ⟨hal-01907797⟩

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