Cost systems design
Cost systems design
- Palgrave Macmillan, 2009
- x, 311 p. 23 cm.
Includes bibliographical references and index. -- 1. The Rationale behind Costing Systems-- 2. The General Parameters of Modelling-- 3. The Creation of Architecture-- 4. A Panorama of Existing Systems-- 5. Analysis of Relevance-- 6. From Enterprise Model to Cost Calculation-- 7. Widening of Perimeters in New Models-- 8. Articulation with Other Tools of Control and Management-- 9. Evolution of Costing Systems-- 10. Costs and their Utilization-- 11. Cost Systems: Synthetic Presentation and Quantified Illustrations-- 12. Conventional Systems-- 13. Non-conventional Models--
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.
9780230224421
HF COMMERCE
Cost accounting
Activity-based costing
Includes bibliographical references and index. -- 1. The Rationale behind Costing Systems-- 2. The General Parameters of Modelling-- 3. The Creation of Architecture-- 4. A Panorama of Existing Systems-- 5. Analysis of Relevance-- 6. From Enterprise Model to Cost Calculation-- 7. Widening of Perimeters in New Models-- 8. Articulation with Other Tools of Control and Management-- 9. Evolution of Costing Systems-- 10. Costs and their Utilization-- 11. Cost Systems: Synthetic Presentation and Quantified Illustrations-- 12. Conventional Systems-- 13. Non-conventional Models--
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.
9780230224421
HF COMMERCE
Cost accounting
Activity-based costing
