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Cost systems design

Mâevellec, Pierre, (1944-)

Cost systems design

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Cost systems designPierre Mevellec.
作者:	Mâevellec, Pierre,
出版者:	Basingstoke [England] ;Palgrave Macmillan,2009.
面頁冊數:	x, 311 p. :ill. ;23 cm.
標題:	Cost accounting.
電子資源:	access to fulltext (Palgrave)
ISBN:	9780230595224

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: 9780230595224

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

202683
Cost accounting.
Index Terms--Genre/Form:

214472
Electronic books.

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

Dewey Class. No.: 658.15/52

Cost systems design
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245 1 0 $a Cost systems design $h [electronic resource] / $c Pierre Mevellec.
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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 Cost accounting. $3 202683
650 0 $a Activity-based costing. $3 221830
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