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Cost Systems Design de P. Mevellec

Cost Systems Design

Autor P. Mevellec
en Limba Engleză Paperback – 2009
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.
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Specificații

ISBN-13: 9781349309436
ISBN-10: 1349309435
Pagini: 311
Ilustrații: X, 311 p.
Dimensiuni: 140 x 216 mm
Greutate: 0.38 kg
Ediția:1st ed. 2009
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Locul publicării:London, United Kingdom

Cuprins

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

Notă biografică

PIERRE MEVELLEC is Professor Emeritus at University of Nantes, France. He has been Head of a master in Management Accounting for 18 years and he wrote 5 books on financial and management accounting and more than 80 papers. He was also first award winning of the 'Articles of Merit' organized yearly by the FMAC.