Cost Systems Design

by P. Mevellec

Overview

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.

Product Details

ISBN-13:	9781349309436
Publisher:	Palgrave Macmillan UK
Publication date:	01/01/2009
Edition description:	1st ed. 2009
Pages:	311
Product dimensions:	5.51(w) x 8.50(h) x (d)

About the Author

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.

Table of 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