Le modèle ABC pour un meilleur pilotage de la fonction logistique

The logistics function has undergone significant transformations over the past ten years, leading to a new approach to cost and value management. At the same time, the ABC model raises several questions about its ability to meet the new challenges of the logistics function. The objective of this article is to study, through an exploratory study, the impact of the implementation of the ABC model on the management of the logistics chain. The results of our study show that the ABC model is perceived by its users as a tool for improving performance.