The Conception Parameters of Cost Systems: Comparative Study
Mevellec, Pierre
The Conception Parameters of Cost Systems: Comparative Study - 2003.
18
For 10 years now, the ABC revolution is announced in the industrialized countries. However one has to admit, the diffusion of this new approach is slow and it is far from having supplanted the systems of direct costs in the Anglo-Saxon world and the full cost systems in France. This paper do not provide a clue to that phenomenon, but propose a number of clues that allows to characterize cost systems other than by a simple acronym.
The Conception Parameters of Cost Systems: Comparative Study - 2003.
18
For 10 years now, the ABC revolution is announced in the industrialized countries. However one has to admit, the diffusion of this new approach is slow and it is far from having supplanted the systems of direct costs in the Anglo-Saxon world and the full cost systems in France. This paper do not provide a clue to that phenomenon, but propose a number of clues that allows to characterize cost systems other than by a simple acronym.
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