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090313s2009 enka sb 001 0 eng d |
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|a0230595227
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|a9780230595224
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7
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|a10.1057/9780230595224|2doi
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|aUKPGM|beng|cUKPGM|dNOU
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|aAPTA
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14
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|aHF5686.C8|bM434 2009eb
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04
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|a658.15/52|222
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100 |
1
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|aMevellec, Pierre,|d1944-
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10
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|aCost systems design|h[electronic resource] /|cPierre Mevellec.
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|aBasingstoke [England] ;|aNew York :|bPalgrave Macmillan,|c2009.
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300 |
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|ax, 311 p. :|bill. ;|c23 cm.
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|aIncludes bibliographical references (p. 307-308) and index.
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0
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|aPart 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 OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.
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|aIn this book, the author proposes a new and universal approach to the design of cost systems,building on the modelization of organizationsand the main objectives of any economic piloting system (i.e. resources management, interaction with the environment and influence of behaviour of major players in the organization). The technical design is basedon 10 parameters, enabling the classification of all cost systems in use; conventional (direct costing, variable costing, homogeneous cost center, etc.) or ABC (two steps, processes costing, value oriented vs. cost oriented systems, etc.). Another set of 9 parameters is then offered, to analyze the relevance of the designed cost system. This theoretical framework is supported by extensive diagrams, and all the cost systems examples are based on a common data base.
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|aElectronic reproduction.|bBasingstoke, England :|cPalgrave Macmillan,|d2009.|nMode of access:World Wide Web.|nSystem requirements: Web browser.|nTitle from title screen (viewed on Mar. 3, 2009).|nAccess may berestricted to users at subscribing institutions.
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650 |
0
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|aActivity-based costing.
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650 |
0
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|aCost accounting.
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7
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|aElectronic books.|2local
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2
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|aPalgrave Connect (Online service)
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|cOriginal|z9780230224421|z0230224423|w(DLC) 2008035150|w(OCoLC)237885752
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809 |
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|pEB|dHF5686.C8|y2009
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856 |
40
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|3Palgrave Connect
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856 |
40
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|zaccess to fulltext (Palgrave)|3Palgrave Connect|uhttp://www.palgraveconnect.com/doifinder/10.1057/9780230595224
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