SAS présente les résultats d’enquête sur la mise en œuvre de la gestion par activité (ABC)

Une enquête menée par l’EDHEC à la demande de SAS, DFCG et Deloitte 

Paris, France  (28 Juin 2006)  –  SAS, in partnership with DFCG and Deloitte, had the results of the investigation carried out by the EDHEC at their request, on the implementation of management by activity ABC/ABM, on Tuesday June 20, 2006 in Paris, having more than one hundred financial directors and management auditors of large companies and French administrations. Let us recall that the ABC/ABM is a method of calculation and of piloting of the costs by activity, in opposition to a cost accounting by section or center of costs.

The survey was carried out near a sample of 91 organizations, mainly of the companies, concerned with two categories of activity, industry (46%) and services (54%). It made it possible to identify the various reasons of adoption or not of the ABC/ABM, the objectives of implementation, the characteristics of the elaborate models and the factors of success.

The principal conclusions of the investigation reveal a renewed interest for the ABC/ABM in France, even if there remains less low than in other countries of the world: 35% on an international scale against 23% in the hexagon. On the other hand, 73% of the French companies having adopted it are declared some satisfied.

The requests for implementation of management by activity come primarily from the general directions, the sales managements and especially from the financial directions. Another report: the choice of the ABC/ABM and the conditions of success in its implementation are above all related to a strategic will of the general directions to improve the performances in terms of costs and margins.

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SAS® ACTIVITY-BASED MANAGEMENT
In order to better answer this increasing interest of the companies for the ABC/ABM, SAS, first world editor of decisional data processing, propose a solution which associates functionalities of multidimensional measurement and simulation of profitability by product, service, customer: SAS® Activity-Based Management. This solution of management and allowance of the costs makes it possible the companies to have a real knowledge of the costs and margins associated with each customer, product, service or process trade. It provides models advanced trades, an interface Web of analysis and reporting, as well as functionalities of integration, retrieval and transformation of the data, whatever their source. SAS® Activity-Based Management is integrated into the financial and operational systems existing to produce models of costs and output which make it possible to make the best strategic decisions quickly.

A Propos de SAS

Au-delà de problématiques fonctionnelles, elles répondent aux spécificités des secteurs d’activité tels que les télécommunications, la distribution, la banque, l’assurance, l’industrie pharmaceutique, le secteur public, les services. Elles contribuent à l’optimisation de l’organisation et des coûts, à la croissance des revenus et permettent de mettre en œuvre un véritable pilotage de la performance de l’entreprise.

Implanté dans plus de 50 pays, SAS dispose de plus de 400 bureaux dans le monde et compte 10 000 collaborateurs. Les solutions SAS équipent plus de 43 000 sites clients dans 112 pays. 96 % des 100 premières sociétés citées dans Fortune 500 sont clientes de SAS. Depuis 30 ans, SAS fournit aux entreprises, institutions et à leurs managers les moyens de prendre les meilleures décisions stratégiques.

La filiale française, créée en 1983, emploie 280 collaborateurs. Ses solutions sont implantées sur près de 2.400 sites clients en France. En plus de son siège social de Grégy-sur-Yerres et de son centre de formation de Vincennes, SAS a quatre implantations régionales : Lyon, Nantes, Aix-en-Provence et Toulouse.

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