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Книга Cost Systems Design Pierre Mevellec

Cost Systems Design

Автор: Pierre Mevellec
Език: Английски език
Корици: С твърди корици
Издател: Palgrave Macmillan
Наличност: Външен склад в ограничено количество
Изпращаме след 11-15 дни
115.77 € 226.44 лв
In this book, the author proposes a new and universal approach to the design of cost systems, buildi...

Информация за книгата

Автор
Pierre Mevellec
Език
Английски език
Корици
Книга - С твърди корици
Издадена
2008
страници
311
EAN
9780230224421
ISBN
0230224423
Enbook ID
04552495
Издател
Palgrave Macmillan
Теглоt
504
Размери
138 x 223 x 23

Пълно описание

In this book, the author proposes a new and universal approach to the design of cost systems, building on the modelization of organizations and 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 based on 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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