Year
2000
Abstract
Management methods (strategic and managerial control) have been redesigned for a few years around the concepts of value creation and action modeling. The basic purpose: provide instruments for the collective learning of value creation by representing activities, processes and value chains. New approaches of Management Accounting (ABC/ABM), product life cycle management (project-based management, Target Costing), strategic control (resource-based and competence based theories), organization optimizing (re-engineering) are presented as different aspects of a new managerial philosophy: “Process and Competence-Based Management”.
LORINO, P. (2000). Méthodes et pratiques de la performance. Éditions d’Organisation, 551 pages.