Activity-Based Costing: A Question of Meaning(s) (notice n° 616555)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01311cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121164605.0 |
| 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 | Activity-Based Costing: A Question of Meaning(s) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1995.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 5 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | New costing systems and specifically ABC, are based on a new vision of the operations of the firm and a new approach to value. The first part of the text illustrates the shift from a vertical vision of the firm focused on the main fonctions, to a horizontal vision in which process play the main role. This vision shift finds its translation in the new approach to cost calculation. The second part of the text explains how the new costing system, and the associated performance measuring system, modify the process of creation of meaning inside the firm. This modification alters the behaviour of the firm’s actors and leads the firm on a new route that will be difficult to anticipate. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | activity based costing (ABC) |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 1 | 1 | 1995-01-01 | p. 62-80 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1995-1-page-62?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-1995-1-page-62?lang=en&redirect-ssocas=7080</a> |
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