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Theses

L'ARTICULATION COÛT – VALEUR PAR LE DIALOGUE ABC – GRC

Abstract : The aim of this thesis is to propose a connection between cost and value by promoting a dialogue between ABC model and CRM. In the first part, to reach this objective, we designed a model based on activities and process within a micronutrition firm. We have attempted to implement the ABC-CRM dialogue and tested it on the pharmacy group. We used the acquisition, retention and additional sales model borrowed from relational marketing to develop intermediate objects, support of the profit analysis, and therefore of value for the firm. The result revealed the potential of this dialogue. But, the change occurred in the organization during the research lead to the abandonment of the ABC model we have developed. A new model, also based on activities and process and generated by the reorganization occurred in 2008, succeeded to the former. The second part analyzes the impact of the accounting management change within the firm. The third part highlights the technical, organizational, human and theoretical difficulties due to the implementation of an ABC-CRM articulation project.
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https://tel.archives-ouvertes.fr/tel-00473187
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Submitted on : Wednesday, April 14, 2010 - 3:45:34 PM
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Zouhair Djerbi. L'ARTICULATION COÛT – VALEUR PAR LE DIALOGUE ABC – GRC. Gestion et management. Université de Nantes, 2009. Français. ⟨tel-00473187⟩

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