Cost Systems: Synthetic Presentation and Quantified Illustrations

Pierre Mevellec

Chapter 11 in Cost Systems Design, 2009, pp 111-120 from Palgrave Macmillan

Abstract: Abstract The reader will find in the following pages a presentation of the architecture of all the systems evoked in the theoretical study as well as their illustration by a quantified example. The formalism used is the same one for all the systems. It aims at revealing the connection between the resources, the units of analysis and the objects of cost. The quantified illustration is also unique and the source data will be presented only once during this introduction. Then, according to spe­cificities of each system, additional information or data reprocessed will be sandwiched between the presentation of the general architecture and its quantified translation.

Keywords: Cost System; Unit Price; General Architecture; Income Statement; Categorical Judgement (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59522-4_13

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DOI: 10.1057/9780230595224_13

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