Résumé
Activity Based Costing (ABC) forms an alternative to traditional methods of cost accounting of which the lack of relevance for strategic decision making has been widely criticized. Nevertheless, empirical studies on the application of ABC to modelling cost formation and value creation processes in a strategic perspective are relatively rare. This article presents two case studies illustrating the contribution of ABC to strategic cost management. Based on the analysis of these case studies, a wider reflection is proposed on the role of ABC in the formation of emergent strategies, the possibility to extend the value chain analysis beyond the organization's frontiers and on the conditions of a successful utilisation of ABC in a strategic perspective.