Cost systems design

Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems...

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Bibliographic Details
Main Authors: Mevellec, Pierre.
Published:
Literature type: Electronic Software eBook
Language: English
Subjects:
Online Access: http://www.palgraveconnect.com/doifinder/10.1057/9780230595224
Summary: Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique database.
Item Description: Ebook.
Originally published in: 2008.
Carrier Form: 240 p. : 45 figures, 270.
ISBN: 9780230224421
9780230595224 :
0230595227 :
CLC: F234.2
Contents: Introduction Part I THEORETICAL APPROACH The Rationale Behind Costing Systems General Parameters of Modelling Creation of Architecture A Panorama of Existing Systems Analysis of Relevance From Enterprise Model to Cost Calculation Widening of Perimeters in New Models Articulation With Other Tools of Control and Management Evolution of Costing Systems Costs and Their Utilization PART II PRESENTATION OF THE COST SYSTEMS FAMILIES Cost Systems: Synthetic Presentation and Quantified Illustrations Conventional Systems Non Conventional Models Bibliography Index.