After the Second World War, a number of costing methods were developed in France in response to the perceived limitations of Rimailho's 'homogeneous sections' method. The common feature of all these methods was the provision of a more thorough analysis of operations through the adoption of...

Purpose – The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role of the BSC as a tool of interactive and diagnostic control by making a...

Charles Eugene Bedaux is best known by social scientists for his labour organisation method. This method was a great success with companies during the interwar years, thus enabling its author to set up a multinational business consultancy. The Bedaux method was, however, violently contested by...

In the first half of the 20th century France, consultants offered their services to big firms, sometimes successfully. In a somewhat cloudy economic context, some of them, like Bedaux or Perrin, elaborated more ambitious social projects, in order to cope with the economic disorders. All those...

L'imputation des charges indirectes est un des problèmes majeurs du calcul de coût dont nombreux travaux historiques ont éclairé l'évolution. En s'intéressant aux solutions qui furent proposées en France sur la période qui va de 1914 aux années 1950, l'article montre qu'il...