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La m thode ABC Activity Based Costing ABM Activity Based management
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Mthode ABC Dfinition . La mthode ABC est ne au dbut des annes 80 pour rpondre aux lgitimes besoins d'identification prcise des cots de revient.Les classiques mthodes de calcul des cots de revient fondes sur l'estimation des cots de la main-d'uvre, des matires et des frais gnraux
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La m thode ABC Activity Based Costing ABM Activity Based management
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Presentation Transcript
2. Méthode ABC Définition
3. Principe de la méthode ABC
4. Méthode ABC – ELEMENTS ESSENTIELS
5. Méthode ABC – Présentation de la méthode
6. Méthode ABC – Présentation de la méthode
7. Avantages
8. Inconvénients
9. SAP BPC
10. SAP BPC : Un outil pour l’utilisateur
11. SAP BPC : A l’échelle de l’entreprise
12. SAP BPC : Pour un Pilotage « Haute Performance »
13. Références clients
14.
IXERP consulting
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