{"id":3071,"date":"2013-02-06T18:44:20","date_gmt":"2013-02-06T17:44:20","guid":{"rendered":"http:\/\/www.solucominsight.fr\/?p=3071"},"modified":"2020-01-02T10:59:42","modified_gmt":"2020-01-02T09:59:42","slug":"pilotage-economique-du-si-les-limites-de-la-methode-abc","status":"publish","type":"post","link":"https:\/\/www.riskinsight-wavestone.com\/en\/2013\/02\/pilotage-economique-du-si-les-limites-de-la-methode-abc\/","title":{"rendered":"Pilotage \u00e9conomique du SI : les limites de la m\u00e9thode ABC"},"content":{"rendered":"

La m\u00e9thode ABC (Activity Based Costing) n\u00e9e aux Etats-Unis \u00e0 la fin des ann\u00e9es 80 est r\u00e9guli\u00e8rement utilis\u00e9e par les DSI notamment depuis qu\u2019elles ont vu le poids de leurs charges indirectes augmenter et qu\u2019elles ont engag\u00e9 des d\u00e9marches de tarification des services. \u00c0 l\u2019\u00e9preuve de la r\u00e9alit\u00e9, la m\u00e9thode reste complexe \u00e0 mettre en \u0153uvre. <\/em><\/p>\n

\u00a0Une m\u00e9thode \u00e0 la mode notamment pour la mise en place de tarification de services<\/strong><\/h2>\n

L\u2019attrait des DSI pour la m\u00e9thode ABC s\u2019explique en partie par leur structure de co\u00fbts qui comporte une part importante de charges indirectes notamment depuis ces derni\u00e8res ann\u00e9es avec les efforts d\u2019industrialisation et de mutualisation, comme par exemple la mise en place de centres de services partag\u00e9s.<\/p>\n

En parall\u00e8le les DSI passant d\u2019une logique de centre de co\u00fbts \u00e0 centre de profits sont encourag\u00e9es \u00e0 refacturer l\u2019int\u00e9gralit\u00e9 des services qu\u2019elles d\u00e9livrent. La m\u00e9thode ABC est g\u00e9n\u00e9ralement utilis\u00e9e en \u00e9tape pr\u00e9alable \u00e0 cette tarification des services. Elle permet de d\u00e9terminer pr\u00e9cis\u00e9ment ses co\u00fbts de revient par service et donc de calculer un tarif assurant la rentabilit\u00e9 dudit service. La m\u00e9thode promet ainsi la mise en \u0153uvre d\u2019un mod\u00e8le de pilotage de la rentabilit\u00e9 de chaque service et donc de l\u2019ensemble de l\u2019activit\u00e9 de la DSI.<\/p>\n

\"\"<\/a><\/p>\n

\u00c0 \u00a0l\u2019\u00e9preuve de la r\u00e9alit\u00e9, de nombreuses limites…<\/h2>\n

La r\u00e9alit\u00e9 s\u2019av\u00e8re souvent plus complexe, nombreux projets \u00e0 base d\u2019ABC n\u2019ayant jamais r\u00e9ellement abouti, du fait sans doute du manque de comp\u00e9tences \u00e9conomiques des \u00e9quipes informatiques, mais aussi, et surtout par la complexit\u00e9 et les limites de la m\u00e9thode ABC dans son application au monde du SI.<\/p>\n

\u00a01 – Des ann\u00e9es d\u2019effort pour obtenir des r\u00e9sultats probants<\/h4>\n

La construction d\u2019un mod\u00e8le \u00e9conomique \u00e0 l\u2019aide de la m\u00e9thode ABC se fait de fa\u00e7on it\u00e9rative et empirique. De nos diff\u00e9rentes exp\u00e9riences, nous estimons qu\u2019un mod\u00e8le \u00e9conomique \u00e0 base d\u2019ABC donne des r\u00e9sultats concluants apr\u00e8s trois ans de mise en service : un an de mise en place, puis deux ans pour corriger et affiner les hypoth\u00e8ses de construction.<\/p>\n

 <\/p>\n

\u00a02 \u2013 Un mod\u00e8le qui s\u2019adapte lentement et difficilement aux \u00e9volutions de service<\/h4>\n

La lenteur de mise en \u0153uvre de la d\u00e9marche ABC peut \u00e9galement s\u2019av\u00e9rer contradictoire avec l\u2019\u00e9volution rapide des technologies et du sourcing dans les DSI. Ces \u00e9volutions peuvent en effet remettre en cause les hypoth\u00e8ses et les inducteurs de construction du mod\u00e8le, et leur mise \u00e0 jour s\u2019av\u00e8re au fil de l\u2019eau complexe et chronophage.<\/p>\n

3 – Une variabilit\u00e9 des prix difficilement acceptable par les m\u00e9tiers<\/h4>\n

Par construction, la m\u00e9thode ABC implique une interd\u00e9pendance entre l\u2019ensemble des \u00e9l\u00e9ments puisqu\u2019il s\u2019agit de r\u00e9partir 100% des co\u00fbts sur une liste d\u2019activit\u00e9 donn\u00e9e. Par cons\u00e9quent, la modification d\u2019une activit\u00e9 ou d\u2019un inducteur se r\u00e9percute sur l\u2019ensemble du mod\u00e8le entrainant une forte variabilit\u00e9 des co\u00fbts par service et donc des prix affich\u00e9s aux M\u00e9tiers.<\/p>\n

4 \u2013Des r\u00e9sultats difficilement benchmarkables<\/h4>\n

Bien que certains organismes aient propos\u00e9 des mod\u00e8les ABC de r\u00e9f\u00e9rence, il n\u2019existe pas de standard reconnu par le march\u00e9 concernant les ressources, activit\u00e9s et services (ainsi que les ventilations de co\u00fbts) du mod\u00e8le ABC appliqu\u00e9 \u00e0 une DSI. Cette absence s\u2019explique notamment par les grandes disparit\u00e9s entre les diff\u00e9rentes DSI qui n\u00e9cessitent une individualisation du mod\u00e8le, des listes d\u2019activit\u00e9s et d\u2019inducteurs de couts. \u00c0 ce titre, les benchmarks externes restent toujours en partie contestables.<\/p>\n

5 \u2013 Une charge de travail non n\u00e9gligeable<\/h4>\n

La m\u00e9thode ABC requiert une connaissance approfondie de la DSI, de ses activit\u00e9s et de l\u2019utilisation de ses ressources. Sa mise en \u0153uvre devra donc associer \u00e9videmment le management de la DSI et le contr\u00f4le de gestion mais \u00e9galement les op\u00e9rationnels seuls \u00e0 m\u00eame de d\u00e9finir finement les activit\u00e9s et les inducteurs.<\/p>\n

Cette mobilisation de l\u2019ensemble des collaborateurs g\u00e9n\u00e8re une charge de travail non n\u00e9gligeable et a un impact sur l\u2019outillage (\u00e0 adapter voire \u00e0 complexifier pour supporter le mod\u00e8le), co\u00fbt indirect qu\u2019il faudra d\u2019ailleurs r\u00e9int\u00e9grer dans le mod\u00e8le via un inducteur adapt\u00e9\u2026<\/p>\n

\u00a0…in fine, un mod\u00e8le sous-exploit\u00e9<\/h2>\n

Dans le cas o\u00f9 la m\u00e9thode ABC est adopt\u00e9e pour identifier les tarifs dans une logique de facturation, les prix calcul\u00e9s sont souvent discut\u00e9s et remis en cause au regard des tarifs pratiqu\u00e9s sur le march\u00e9. Une m\u00e9canique de gestion complexe est alors mise en \u0153uvre pour corriger les \u00e9carts, ce qui finalement revient \u00e0 \u00ab\u00a0tordre\u00a0\u00bb le mod\u00e8le. Trop d\u2019efforts pour construire des tarifs pr\u00e9cis finalement r\u00e9ajust\u00e9s sont donc demand\u00e9s par la m\u00e9thode. Autant s\u2019en passer et revenir aux fondamentaux en simplifiant drastiquement le mod\u00e8le de pilotage \u00e9conomique \u00e0 travers la r\u00e9alisation d\u2019arbitrages et l\u2019abandon de certains axes de suivi comme l\u2019analys\u00e9 de la rentabilit\u00e9 par service et par activit\u00e9.<\/p>\n

Pour en lire plus sur le pilotage \u00e9conomique, consultez la Synth\u00e8se Solucom : “Pilotage \u00e9conomique du SI – \u00a0de la r\u00e9duction des co\u00fbts au pilotage de la performance : les cl\u00e9s de l’IT fitness”<\/a>\u00a0.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

La m\u00e9thode ABC (Activity Based Costing) n\u00e9e aux Etats-Unis \u00e0 la fin des ann\u00e9es 80 est r\u00e9guli\u00e8rement utilis\u00e9e par les DSI notamment depuis qu\u2019elles ont vu le poids de leurs charges indirectes augmenter et qu\u2019elles ont engag\u00e9 des d\u00e9marches de…<\/p>\n","protected":false},"author":463,"featured_media":2818,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"page-templates\/tmpl-one.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[889,887,51,886,720,888],"coauthors":[724],"class_list":["post-3071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-strategie-projets-it","tag-analyse-de-couts","tag-centre-de-profits","tag-dsi","tag-methode-abc","tag-pilotage-economique","tag-tarification-de-services"],"acf":[],"yoast_head":"\nPilotage \u00e9conomique du SI : les limites de la m\u00e9thode ABC<\/title>\n<meta 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