Perceptions de l’importance des systémes de coûts dans les entreprises péruviennes
DOI :
https://doi.org/10.56563/costosygestion.108.e4Mots-clés :
comptabilité analytique, contrôle de gestión, ERP, systèmes de coûtsRésumé
Cette étude explore les perceptions des gestionnaires quant á l’importance des systèmes de coûts dans la prise de décisions opérationnelles et stratégiques ainsi que les facteurs qui influencent ces perceptions. Á la place d’une portée relationnelle et d’une approche quantitative, la recherche se soutient sur une enquête auprès des gestionnaires responsable de systèmes de coûts dans des entreprises péruviennes. L’analyse factorielle a été utilisée pour identifier les éléments clés des perceptions, tandis que les tests U de Mann-Whitney et Kruskal-Wallis ont été utilises pour évaluer les effets d’utilisation de ERP et les différences entre les secteurs d’activité. Selon les résultats, les systèmes de calcul des coûts standard et les coûts d’absorption sont les plus couramment utilisés principalement pour la préparation de l’information financière, l’analyse de la rentabilité et la budgétisation en particulier dans la prise de décision á court terme. La mise en place de l’ERP et le secteur d’activité influencent modérément les perceptions des managers. Ces résultats servent de base á de futures études de confirmation sur la pertinence et les déterminants de l’adoption des systèmes d’établissement des coûts. L’étude souligne la nécessité d’améliorer la formation aux outils analytiques des gestionnaires ce systèmes de coûts afin d’améliorer la prise des décisions aux niveaux opérationnel et stratégique.
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