Les systèmes de coûts dans les organisations

Mévellec, Pierre

doi:10.3917/dec.mevel.2017.01

Cited by 9 publications

(4 citation statements)

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“…The first is that they are valid in long terms and cannot be influenced by the fluctuations of the money market and the monetary policy. The second is that physical indicators have a direct link with human capital, rather than with monetary ones, as long as the former induces the second (Mevellec, 2017). Even better, this method, which is based on original program, will also be very suitable for academicians and practitioners who wish to treat only the outputs by ignoring inputs or when these are not known, in order to calculate both their actual values and their target ones.…”

Section: Discussionmentioning

confidence: 99%

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Boutchich

2020

JARHE

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PurposeThis work aims to propose an alternative method of human capital calculation for research laboratories of public university, taking into account some drawbacks of the methods currently applied in this field.Design/methodology/approachThis method is implemented via a linear program extracted from Data Envelopment Analysis based on slack movement. This is the formulation of Copper et al. (2000), which is used as the starting point for developing the proposed method through important transformations.FindingsThe proposed method is supported by an illustration related to a Moroccan public university. This illustration showed that 57 per cent of the laboratories and all the research activities that they perform are in deficit with respect to target scores.Research limitations/implicationsThe proposed method has technical limitations related to scores equal to 1 and to variables when those are numerous. To solve them, it is possible to use peer benchmarking system for the first limitation, and methods of regrouping the variables when those are numerous for the second limitation. Equally, the proposed method does not associate slack with important factors like governance and the impact analysis of research on innovation, competitiveness, and societal aspects. Likewise, it does not use the slack to measure individual efficiency at the same laboratory. Future research can fill these gaps.Practical implicationsThis work allows making appropriate budgetary and research policy within university, through budgeting process and management control by using raw and adjusted target values as well as actual ones. Also, the highlighting of the excessive slacks leads the university to take actions to reduce them, according to the most loss-making research activities.Originality/valueThe proposed method is original, since it fills a deficit in terms of human capital target values calculation and of the slack movement concept in relation to the efficient frontier. Additionally, it transforms the Data Envelopment Analysis program into a program that eliminates the slacks linked to the inputs, the radial movement related to the outputs and treats only the outputs and slacks related to these outputs.

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Section: Discussionmentioning

confidence: 99%

Human capital in public research laboratories: a method proposal for assessing actual and target scores

Boutchich

2020

JARHE

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“…Two types of allocation bases are used to assign the cost of resources to activities and the cost of activities to cost objects. Although relatively close to the French method of "Sections homogènes" from a technical substrate point of view (Hatchuel and Weil 1992), the ABC method is further from it in terms of management philosophy and simplified vision of the organization (Bouquin 2011, Mévellec 2017).…”

Section: Literaturementioning

confidence: 99%

“…Product diversity refers to the set of conditions under which an organization's cost objects consume activities and/or activities consume resources in different ways (Schoute 2011). The greater the diversity of products, the more resource consumption is likely to vary from one product to another (Foster and Gupta 1990, Banker and Johnson 1993, Datar et al 1993, and the more sophisticated the cost calculation system must be in order to correctly measure these differences in consumption (Cooper 1988, Cooper and Kaplan 1991, Mévellec 2005, 2017, Bouquin 2011). An ABC system with more cost pools (activities and processes) and a greater diversity of allocation bases (volume-, transaction-or support-based cost drivers) is considered to better meet the need to measure differences in consumption (Kaplan 1984, 1986, Cooper 1987, Mévellec 2017.…”

Section: Literaturementioning

confidence: 99%

“…The greater the diversity of products, the more resource consumption is likely to vary from one product to another (Foster and Gupta 1990, Banker and Johnson 1993, Datar et al 1993, and the more sophisticated the cost calculation system must be in order to correctly measure these differences in consumption (Cooper 1988, Cooper and Kaplan 1991, Mévellec 2005, 2017, Bouquin 2011). An ABC system with more cost pools (activities and processes) and a greater diversity of allocation bases (volume-, transaction-or support-based cost drivers) is considered to better meet the need to measure differences in consumption (Kaplan 1984, 1986, Cooper 1987, Mévellec 2017. This reasoning underlies the hypothesis of a positive relationship between product diversity and the adoption of ABC tested in this metaanalysis.…”

Section: Literaturementioning

confidence: 99%

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