French Abc Costing Study

Author manuscript, published in "International Conference on Business and Information, Kitakyushu : Japan (2010)"

COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN

THE INFORMATION SYSTEM DEPARTMENTS OF TWO

GROUPS IN FRANCE: A STRATEGIC MANAGEMENT

ACCOUNTING APPROACH

Gregory Wegmann,

Department of Business Administration, UMR CNRS 5118, University of Burgundy,

2 Boulevard Gabriel, 21066 Dijon Cedex, France

Gregory.wegmann@u-bourgogne.fr

hal-00505590, version 1 - 25 Jul 2010

Proceedings of Business and Information

Volume 7, ISSN 1729-9322, 2010

International Conference on

Business and Information 2010

July 5-7, 2010

Rihga Royal Hotel Kokura, Kitakyushu, Japan.

ABSTRACT

This paper analyses the strategic management accounting concept with an

instrumental point of view. We try to show in what extend the ABC developments

could be included in a strategic approach of the management accounting and to test if

the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic

management accounting developments, which try to improve the Activity-Based

Costing method. In the first part, we describe them using the Strategic Management

Accounting stream, with a link with cost management and ABC. The second part

exposes a taxonomy of the reasons why using the ABC method. In a third part, we

confront our developments to the field reality with two case studies.

Key words: Strategic Management Accounting, Activity-Based Costing, Case Study

1

hal-00505590, version 1 - 25 Jul 2010

COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN

THE INFORMATION SYSTEM DEPARTMENTS OF TWO

GROUPS IN FRANCE: A STRATEGIC MANAGEMENT

ACCOUNTING APPROACH

INTRODUCTION

This paper analyses the strategic management accounting concept with an

instrumental point of view. We try to show in what extend the ABC developments

could be included in a strategic approach of the management accounting and to test if

the ABC is a relevant tool to drive the...