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Cost systems design

Mâevellec, Pierre, (1944-)

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Cost systems design

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Cost systems design/ Pierre Mevellec.
作者:	Mâevellec, Pierre,
出版者:	Basingstoke [England] ;Palgrave Macmillan, : 2009.,
面頁冊數:	x, 311 p. :ill. ;23 cm.
內容註:	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 OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.
標題:	Activity-based costing. -
電子資源:	http://link.springer.com/10.1057/9780230595224access to fulltext (Palgrave)
ISBN:	0230595227

Cost systems design
Mâevellec, Pierre,1944-

Cost systems design[electronic resource] /Pierre Mevellec. - Basingstoke [England] ;Palgrave Macmillan,2009. - x, 311 p. :ill. ;23 cm.

Includes bibliographical references (p. 307-308) and index.

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 OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.

In 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.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 0230595227

Standard No.: 10.1057/9780230595224doiSubjects--Topical Terms:

682481
Activity-based costing.
Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HF5686.C8 / M434 2009eb

Dewey Class. No.: 658.15/52

Cost systems design
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300 $a x, 311 p. : $b ill. ; $c 23 cm.
504 $a Includes bibliographical references (p. 307-308) and index.
505 0 $a 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 OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.
520 $a In 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.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2009. $n Mode of access:World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Mar. 3, 2009). $n Access may berestricted to users at subscribing institutions.
650 0 $a Activity-based costing. $3 682481
650 0 $a Cost accounting. $3 646199
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856 4 0 $3 Palgrave Connect $u http://link.springer.com/10.1057/9780230595224 $z access to fulltext (Palgrave)