Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "8391"
  #_source: array:26 [
    "id" => "8391"
    "slug" => "role-of-an-abc-abm-model-in-continuous-learning"
    "yearMonth" => "1995-09"
    "year" => "1995"
    "title" => "Role of an ABC-ABM Model in Continuous Learning"
    "description" => "LORINO, P. (1995). <i>Role of an ABC-ABM Model in Continuous Learning</i>. ESSEC Business School."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "LORINO Philippe"
        "bid" => "B00000330"
        "slug" => "lorino-philippe"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 21:00:33"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Documents de travail"
      "en" => "Working Papers"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "L'apprentissage continu de l'organisation est fondé sur des représentations. Un  mode de représentation privilégié est le modèle activités/processus. Il permet de rendre compte de la création de valeur en réponse à des besoins spécifiques des clients, de déployer des objectifs stratégiques et de donner une portée opérationnelle au concept de chaîne de valeur. Il est utilement complété par une comptabilité par activités (ABC), permettant de chiffrer économiquement le modèle. Un cas d'application est présenté dans le secteur de l'emballage plastique."
      "en" => "Continuous organizational learning is based upon representations. One specific type of representation is particularly powerful : the activity and business process model. It describes customer value generation, displays strategic objectives and opens up ways for the practical implementation of the value chain concept . It is useful to complete it by an Activity-Based Costing (ABC) in order to quantify the model in terms of  economic figures. One implementation case in the plastic packaging industry is presented."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-20T03:21:45.000Z"
    "docTitle" => "Role of an ABC-ABM Model in Continuous Learning"
    "docSurtitle" => "Working Papers"
    "authorNames" => "<a href="/cv/lorino-philippe">LORINO Philippe</a>"
    "docDescription" => "<span class="document-property-authors">LORINO Philippe</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">1995</span>"
    "keywordList" => ""
    "docPreview" => "<b>Role of an ABC-ABM Model in Continuous Learning</b><br><span>1995-09 | Working Papers </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Role of an ABC-ABM Model in Continuous Learning</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.147825
  +"parent": null
}