TY  - BOOK
AU  - Mévellec, Pierre
TI  - Cost systems design
SN  - 9780230224421
PY  - 2009///
CY  - 
PB  - Palgrave Macmillan
KW  - HF COMMERCE
KW  - Cost accounting
KW  - Activity-based costing
N1  - Includes bibliographical references and index; --; 1. The Rationale behind Costing Systems--; 2. The General Parameters of Modelling--; 3. The Creation of Architecture--; 4. A Panorama of Existing Systems--; 5. Analysis of Relevance--; 6. From Enterprise Model to Cost Calculation--; 7. Widening of Perimeters in New Models--; 8. Articulation with Other Tools of Control and Management--; 9. Evolution of Costing Systems--; 10. Costs and their Utilization--; 11. Cost Systems: Synthetic Presentation and Quantified Illustrations--; 12. Conventional Systems--; 13. Non-conventional Models--
N2  - 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
UR  - https://books.google.es/books?id=dVCEDAAAQBAJ&lpg=PP1&hl=es&rview=1&pg=PP1#v=onepage&q&f=false
ER  -