Abstract: According to a survey conducted among 62 Moroccan SME, the rate of adoption of the ABC/ABM method is 13,1%, this rate remains very low compared to other African countries with a similar level of development, especially as Tunisia.
two new management methods are discussed, namely the activity based costing/activity based management (ABC/ABM) method and the time driven activity based costing (TDABC) method. after a first descriptive approach, a conception of management accounting based on the two methods is proposed. this leads to highlight the importance of these new.......
Key Word: ABC/ABM; TDABC; costs; SME
[1]. ALAZARD Claude et Al., contrôle de gestion, Dunod, Paris, 1998.
[2]. BESCOS Pierre-Laurent et MENDOSA Carla, Le management de la performance, Éditions Comptables Malesherbes, Paris, 1994.
[3]. BOISVERT Hugues, la comptabilité par activités, 1ére Edition, ERPI, Québec, 1998.
[4]. BOUQUIN Henri, Comptabilité de gestion, Dalloz-Sirey, Paris, 1993.
[5]. GERVAIS Michel, contrôle de gestion, 9eme édition, Economica, Paris, 2000.
[6]. GRANDGUILLOT Béatrice et Al., Comptabilité de gestion : Eléments fondamentaux méthode classique des coûts complets et méthode ABC : coûts partiels coûts préétablis et coûts cible : comptabilité analytique, 13éme édition, Gualino Lextenso éditions, Paris, 1992..
