Activity-Based Management in France : A Focus on the Information Systems Department of a Bank

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 analyze 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

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Year of publication:	2011
Authors:	Wegmann, Gregory
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Frankreich \| France \| Informationssystem \| Information system \| Betriebliches Informationssystem \| Business intelligence system \| Bank