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

Wegmann, Gregory

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

Proceedings of the EBMM 2011 International Conference, 2011

6 Pages Posted: 6 Jun 2011

See all articles by Gregory Wegmann

Gregory Wegmann

University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

Date Written: January 10, 2011

Abstract

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.

Keywords: activity based costing, activity-based management, case study, bank

JEL Classification: M41

Suggested Citation: Suggested Citation

Wegmann, Grégory, Activity-Based Management in France: A Focus on the Information Systems Department of a Bank (January 10, 2011). Proceedings of the EBMM 2011 International Conference, 2011, Available at SSRN: https://ssrn.com/abstract=1858710