Cost systems design
Auteur :
Mevellec, P.
Éditeur :
Palgrave Macmillan
ISBN :
9781349309436
Date de publication :
1 janv. 2009
Dimensions :
21,6 x 14,0 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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.