Cost systems design
Material type:
TextLanguage: English Publication details: Palgrave Macmillan, 2009Description: x, 311 p. 23 cm.ISBN: - 9780230224421
| Item type | Current library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
| Book | TBS Barcelona Libre acceso | HF5686.C8 MEV (Browse shelf(Opens below)) | Available | B03297 |
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| HF5686.C8 KAP Cost & effect | HF5686.C8 KAP Cost & effect | HF5686.C8 LIA Cost accounting form managerial planning, decision making and control | HF5686.C8 MEV Cost systems design | HF5686.C8 RAV Gestion par activités: la méthode ABC / ABM | HF5686.H75 LOP Introducción a la contabilidad y al análisis financiero especial referencia a las empresas turísticas | HF5686.I56 DOU International accounting |
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.
