Les paramètres de conception des systèmes de coûts : étude comparative (notice n° 344530)
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|---|---|
| fixed length control field | 01706cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022456.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mevellec, Pierre |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Les paramètres de conception des systèmes de coûts : étude comparative |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 18 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cela fait maintenant 10 ans que dans les pays industrialisés la révolution de l’ABC est annoncée. Pourtant il faut bien le constater la diffusion de cette nouvelle approche des coûts est lente et qu’elle est loin d’avoir supplanté les systèmes de coûts directs dans le monde anglo-saxon et les systèmes de coûts complets en France. Cet article propose non pas une explication à ce phénomène mais quelques clés permettant de caractériser, plus finement que par une simple appellation, les grandes familles de systèmes de coûts en présence. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | systèmes de coûts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conception |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | system design |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 9 | 1 | 2003-04-01 | p. 95-109 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2003-1-page-95?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2003-1-page-95?lang=fr&redirect-ssocas=7080</a> |
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