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Cost Systems Design 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Mevellec, Pierre 作者

译者

2009-1 出版日期

328 页数

$ 129.95 价格

丛书系列

9780230224421 图书编码

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发表于2024-11-26

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Cost Systems Design 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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In this book, the author proposes a new and universal approach to the design of cost systems, building on the modelization of organizations and the main objectives of any economic piloting system (i.e. resources management, interaction with the environment and influence of behaviour of major players in the organization). The technical design is based on 10 parameters, enabling the classification of all cost systems in use; conventional (direct costing, variable costing, homogeneous cost center, etc.) or ABC (two steps, processes costing, value oriented vs. cost oriented systems, etc.). Another set of 9 parameters is then offered, to analyze the relevance of the designed cost system. This theoretical framework is supported by extensive diagrams, and all the cost systems examples are based on a common data base.

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