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
Date Written: January 10, 2011
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