This communication is based on an original approach linking economical factors to technical and methodological ones. This work is applied to the decision process for mix production. This approach is relevant for costing driving systems. The main interesting point is that the quotation factors...

In the early phases of the product life cycle, the costs controls became a major decision tool in the competitiveness of the companies due to the world competition. After defining the problems related to this control difficulties, we will present an approach using a concept of cost entity...

Concurrent engineering taking into account product life-cycle factors seems to be one of the industrial challenges of the next years. Cost estimation and management are two main strategic tasks that imply the possibility of managing costs at the earliest stages of product development. This is...

The last few years have seen significant improvements in the concepts, methods and the general approaches to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is...

Le résultat des toutes prochaines élections présidentielles dépendra étroitement de la façon dont s'effectuera le report des voix qui se sont portées sur les huit candidats éliminés à l'issue du premier tour. Il est donc très instructif de savoir comment les reports se sont effectués...

This paper discusses organizational interoperability issues in through the study of two cases. Then it presents a framework which can help to design and manage this interoperability, by driving the development of “organizational capabilities”.

La performance est aujourd'hui vue comme la maîtrise du potentiel de réalisation de l'organisation. Il devient donc nécessaire d'adapter les outils de pilotage pour qu'ils intègrent les problématiques du développement du progrès fonctionnel et de la maîtrise du savoir agir des entités...

In this paper, we shed light on the selection of the benefi ciaries from the French competitiveness cluster policy which was launched in 2005 and extended to 2012. We disentangle the selection and self-selection eff ects, as emphasized in the theoretical literature on regional and industrial...

Will employment instability be the employment pattern tomorrow? Many studies support this view which is first discussed on the basis of various statistical studies already carried out. A general trend of employment instability is not proved to be true by statistical data. These data show that...

Analyse de l'accaparation d'actifs (asset grabbing) lors des privatisations, sur les marchés financiers et dans le "shadow banking"par des oligarques comme émergence d'une économie où le "gagnant rafle tout" (winner take all) formant un secteur "cupidaliste". Son apparition dans l'économie...