CPA par ABC basé sur le temps Une étude de cas dans une agence de voyage islandaise
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CPA par ABC basé sur le temps Une étude de cas dans une agence de voyage islandaise

CPA par ABC basé sur le temps Une étude de cas dans une agence de voyage islandaise


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About the Book

Nous avons développé et mis en oeuvre un système de comptabilité par activités en fonction du temps dans le cadre d'une étude de cas menée dans une agence de voyage islandaise. Notre système TDABC en sept étapes structure les clients en groupes et les coûts en pools de ressources. Il relie les frais généraux à des clients spécifiques en mesurant le temps de ressources consommé par toutes les activités réalisées pour eux. Il calcule ainsi la rentabilité des clients sur la base des coûts directs et indirects. Les résultats de cette étude de cas montrent comment les agences de voyages islandaises peuvent analyser les coûts et comparer la rentabilité de différents clients et groupes de clients. En outre, il peut être démontré que les coûts indirects doivent être pris en compte lors de l'analyse de la rentabilité des clients. La rentabilité calculée dans l'étude de cas par TDABC est disproportionnée par rapport à la rentabilité des clients qui n'est basée que sur la marge sur les coûts directs. L'agence de voyage étudiée et les autres agences de voyage islandaises peuvent utiliser l'ACP de TDABC pour une meilleure gestion des bénéfices et l'amélioration des processus.


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Product Details
  • ISBN-13: 9786207007257
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 6207007255
  • Publisher Date: 02 Jan 2024
  • Height: 229 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 152 mm


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