Kindle Ebook par Collectif Ñ Coûts et décisions -3 ✓ Mystère ↠ Ebook

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Titre Cots et dcisions Theme1 Comptabilit Gestion Management Management Stratgie Organisation Management Theme2 Rsum Le champ du calcul des cots a connu des volutions majeures au cours de la dernire dcennie des systmes de calcul des cots ont t mis en place dans des organisations et des entreprises non industrielles o ils taient peu dvelopps le calcul des cots est devenu multi dimensionnel car, pour matriser l volution des cots, le seul calcul du cot des produits n est plus suffisant il faut comprendre comment se constitue ce cot et faire appel des notions comme, par exemple, celle de cot des activits de nouveaux outils de dtermination des cots sont apparus Dvelopps aux Etats Unis la mthode ABC ou au Japon le Target Costing , ils sont progressivement adopts par les entreprises franaises Ces outils ne constituent pas seulement une sophistication par rapport aux mthodes traditionnelles ils suggrent de nouvelles reprsentations de l entreprise et gnrent une nouvelle problmatique dpasser le calcul des cots pour aller vers leur pilotage Ce livre examine comment les cots orientent un trs grand nombre de dcisions prises dans les entreprises Il montre galement comment la matrise et le pilotage des cots peuvent aider une entreprise se construire un avantage concurrentiel durable Pour cela la premire partie introduit les concepts cls en matire de calcul des cots cots directs et cots indirects, cots variables et cots fixes, etc la deuxime partie prsente les diffrentes mthodes de calcul des cots possibles cots partiels, cots complets classiques, mthode ABC, traitement des stocks et prise en compte des fluctuations d activit la troisime partie met en scne ces diffrentes mthodes et montre comment elles peuvent tre mobilises pour clairer des dcisions ponctuelles ou pour mettre en oeuvre une gestion stratgique des cots Cet ouvrage, pdagogique sans tre simplificateur, s adresse aussi bien aux tudiants d coles de commerce et d universits qu auxmanagers Il comporte de nombreuses illustrations pratiques ainsi que des exercices et des cas corrigs Ce livre est le fruit du travail d une quipe compose de professeurs enseignant tous au sein de Grandes coles de management et d Universits Carla Mendoza ESCP EAP , coordinatrice, ric Cauvin IAE d Aix en Provence,Euromed Marseille , Marie Hlne Delmond HEC , Philippe Dobler ESCP EAP , Vronique Malleret HEC et Emmanuel Zilberberg ESCP AP.Ce livre est le fruit du travail d une quipe compose de professeurs enseignant tous au sein de Grandes Ecoles de management et d Universits Caria Mendoza ESCP EAP , coordinatrice, Eric Cauvin IAE d Aix en Provence,Euromed Marseille , Marie Hlne Delmond HEC , Philippe Dobier ESCP EAP , Vronique Malleret HEC et Emmanuel Zilberberg ESCP EAP UCCS Homepage University of Colorado Colorado Springs REACH HIGHER CHALLENGE YOURSELF SUCCEED At the University of Colorado Colorado Springs we challenge you to reach higher in a supportive and collaborative learning and research environment where you 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