Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "7231"
  #_source: array:26 [
    "id" => "7231"
    "slug" => "target-costing-why-is-it-so-difficult-in-western-companies"
    "yearMonth" => "1996-10"
    "year" => "1996"
    "title" => "Target Costing : Why is it so Difficult in Western Companies ?"
    "description" => "LORINO, P. (1996). Target Costing : Why is it so Difficult in Western Companies ?"
    "authors" => array:1 [
      0 => array:3 [
        "name" => "LORINO Philippe"
        "bid" => "B00000330"
        "slug" => "lorino-philippe"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-04-19 17:57:25"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Communications dans une conférence"
      "en" => "Presentations at an Academic or Professional conference"
    ]
    "support_type" => array:2 [
      "fr" => null
      "en" => null
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "La gestion par coûts-cibles est mal connue et peu diffusée dans les entreprises françaises. Elle associe d'une part, un ensemble d'outils (analyse d'utilité, analyse de la valeur, études de marché,...) et d'autre part, des pratiques managériales (groupes trans-fonctionnels, gestion de projet,...). L'analyse de deux cas (industries informatique et automobile) conduit à conclure que les outils sont connus et maîtrisés mais les pratiques managériales se heurtent aux traditions de gestion "occidentales"."
      "en" => "Target costing is not much known or practiced in French companies. To begin with, it requires a certain number of tools (utility analysis, value engineering, market research,...) and managerial practices (cross-functional teams, project management,...). Two cases are analyzed : automative and computer industries. To conclude, the tools are well-known and used, but the managerial practices are not in tune with the traditions of Western management."
    ]
    "authors_fields" => array:2 [
      "fr" => "Autre discipline"
      "en" => "Other Discipline"
    ]
    "indexedAt" => "2024-12-22T08:21:46.000Z"
    "docTitle" => "Target Costing : Why is it so Difficult in Western Companies ?"
    "docSurtitle" => "Communications dans une conférence"
    "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">1996</span>"
    "keywordList" => ""
    "docPreview" => "<b>Target Costing : Why is it so Difficult in Western Companies ?</b><br><span>1996-10 | Communications dans une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Target Costing : Why is it so Difficult in Western Companies ?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.236008
  +"parent": null
}