Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "981"
  #_source: array:26 [
    "id" => "981"
    "slug" => "deuxieme-partie-pratique-et-mise-en-oeuvre-du-target-costing-fmac-articles-of-merit-award"
    "yearMonth" => "1994-05"
    "year" => "1994"
    "title" => "Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award)"
    "description" => "LORINO, P. (1994). Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award). <i>Revue Française de Comptabilité</i>, pp. 48-59."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "LORINO Philippe"
        "bid" => "B00000330"
        "slug" => "lorino-philippe"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "48-59"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Le Target Costing est aujourd'hui une pratique essentiellement japonaise qui soulève des enjeux fondamentaux : l'intégration transversale de l'entreprise, l'orientation généralisée du pilotage vers la valeur pour le client, la gestion des états futurs. Il pose en fait le problème de l'apprentissage organisationnel dans l'entreprise."
      "en" => "Target costing today is mostly a Japanese practice. It points to basic issues : cross functional integration, management methods driven by customer value and firm projections into the future. It raises the problem of organizational learning in the firm."
    ]
    "authors_fields" => array:2 [
      "fr" => "Autre discipline"
      "en" => "Other Discipline"
    ]
    "indexedAt" => "2024-12-22T07:21:58.000Z"
    "docTitle" => "Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award)"
    "docSurtitle" => "Articles"
    "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">Autre discipline</span> | <span class="document-property-year">1994</span>"
    "keywordList" => ""
    "docPreview" => "<b>Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award)</b><br><span>1994-05 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Deuxième partie : pratique et mise en oeuvre du "target-costing" (FMAC Articles of Merit Award)</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.981682
  +"parent": null
}