بتلمسان Mantal الإدارة الاستراتيجية للتكاليف كأداة لتعزيز تنافسية المؤسسة الاقتصادية - دراسة حالة مصنع النسيج للمواد الثقيلة

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The strategic management of costs like a style to reinforce the competitivity of

economic entreprises.

Ammar DEROUICHE & Saleh ELYAS

University of DJILLALI LIABES, Sidi Bel Abbes –Algeria

Received:21 Fab 2015 Accepted: 18 Apr 2015 Published: 30 June 2015

 :                     MANTAL          (MSC)          jel   M11, L11, L21.    Abstract:

The Globalization of markets has led many institutions to think about the idea of competitive strategies to reducing the costs of their products and check with the center of the market sector of activity, taking into account the requirements of total quality Management as well as costs are considered as very important factors and key to the success of many institutions.

Thus, strategic management of costs aims to develop the perceived value offered by the product to the customer with cost control at the same time from a strategic perspective to enhance the competitiveness of the institution.

                                                                                                                                      1      1.1                    

                1          2     3          4              .                      5        1.2                      1.2.1 .   

(les coûts externes)     1960 -1970                         1990 -2000    

       (stratégie d’externalisation)                                     (                           .                 .       )   (                                                      .                            6    2.2.1   (les coûts cachés)

    H.SAVALL                     1976   H.SAVALL        Hémorragies                                             (le capital de savoir)      Joanna POMIAN           (Mémoire d’entreprise)         

   7    3.2.1    (coût d’opportunité)                                               X  Y             8  4.2.1  

(coût du cycle de vie d’un produit)

                       .                              .                              )     (...                                       .                     .           

                                     .       P.MEVELLEC        9                                        2      1.2       10                     11                     12       .2.2           

                                                                    13                                                      14            1                                       15   

    John K. Shank     Vijay Govindarjan    

la gestion stratégique des

couts                                      Strickland      Thompson               16    2          John K. Shank    Vijay Govindarjan                           1.2   17                           18        Afnor                             19                       

                   20           M. Porter    21                                                                                                                                   

                 22                                                      23    2.2      1.2.2 .                                         (les liens de causalité)

   24                                2.2.2                                                                    

                25    -           26                                            27                                  28                          29                          

                                                                                  30                                                                                   :                                  31      32 

                                                          3.2    33                                1.3.2                         2.3.2                      