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Theses

L’instrumentation des achats par la méthode des coûts-performances cachés : résultats d’une recherche intervention menée dans le secteur de l’assurance

Abstract : The purpose of this thesis is to investigate the way of instrumenting purchases, by the method of hidden costs, to take into account the impacts of dysfunctions and highlight the contributions of such a method in the context of purchasing. This thesis draws on qualimetrics intervention-research carried out in an insurance company, with a reflexive practitioner positioning.Our results show that the hidden cost method applies to purchases by providing buyers with the means to manage and analyze dysfunctions reported by suppliers and internal customers: categorization of dysfunctions, history and calculation of full purchase cost (visible cost + hidden cost).
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https://tel.archives-ouvertes.fr/tel-03501759
Contributor : Abes Star :  Contact
Submitted on : Thursday, December 23, 2021 - 4:46:09 PM
Last modification on : Monday, February 21, 2022 - 3:38:17 PM

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Sylvie Touchet. L’instrumentation des achats par la méthode des coûts-performances cachés : résultats d’une recherche intervention menée dans le secteur de l’assurance. Gestion et management. HESAM Université, 2021. Français. ⟨NNT : 2021HESAC005⟩. ⟨tel-03501759⟩

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