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Hypercompetition forces companies to continuously reduce prices of the products or services, and to improve their quality. The management of these two incompatible criteria defines the customer that Michel Montebello (2003) calls value customer. The activity-based costing was developed to deal with cost/value management. Based on the value chain analysis (Porter, 1985), its objectives are to identify value added processes, and to provide metrics to reduce their costs. Then, the performance of a company can not be explained by financial indicators exclusively. Non financial indicators are then required to evaluate competitive advantage criteria of a company. The Balanced Scorecard was developed in response to this balance need between financial and non financial metrics.

La contribution du contrôle de gestion au management de la valeur