When modeling costs and controlling them are two different things: Case study of a mid-sized family firm
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TexteLangue : français Détails de publication : 2020.
Sujet(s) : Ressources en ligne : Abrégé : The objective of this article is to apply the cost system relevance analysis matrix proposed by Mévellec (2017a) within a mid-sized family firm. We analyze the cost calculation system of the firm in order to understand its uses and to compare the vision of the system held by the firm’s employees with the firm’s strategic objectives. We highlight the importance of applying a universal framework of analysis in studies concerning the cost calculation system in order to re-focus it on its objectives, and not only on its technical aspects.
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The objective of this article is to apply the cost system relevance analysis matrix proposed by Mévellec (2017a) within a mid-sized family firm. We analyze the cost calculation system of the firm in order to understand its uses and to compare the vision of the system held by the firm’s employees with the firm’s strategic objectives. We highlight the importance of applying a universal framework of analysis in studies concerning the cost calculation system in order to re-focus it on its objectives, and not only on its technical aspects.
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