Year
1997
Abstract
New control approaches introduced in recent years, such as ABC, ABM, process re-engineering and management, value management, target costing and organizational learning, are all part of the same new paradigm, a “steering” paradigm based on a process and activity model, already in use in most of the fields of decision-making, from product life cycles to budget planning including material flows, project management, cost management,…
LORINO, P. (1997). Méthodes et pratiques de la performance. Éditions d’Organisation, 512 pages.