Les paramètres de conception des systèmes de coûts: étude comparative

Pierre Mevellec

ACCRA, 2003, vol. 9, issue 1, 95-109

Abstract: For 10 years now, the ABC revolution is announced in the industrialized countries. However one has to admit, the diffusion of this new approach is slow and it is far from having supplanted the systems of direct costs in the Anglo-Saxon world and the full cost systems in France. This paper do not provide a clue to that phenomenon, but propose a number of clues that allows to characterize cost systems other than by a simple acronym.

Keywords: ABC; cost systems; system design (search for similar items in EconPapers)
Date: 2003
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