Non-conventional Models

Pierre Mevellec

Chapter 13 in Cost Systems Design, 2009, pp 195-306 from Palgrave Macmillan

Abstract: Abstract The family of the models based on activities is too heterogeneous to be able to be treated as such. The methods of taking into account the trans-functionality and the choice of the drivers result in distinguishing four different models. The introduction of the possibility of regroupings and hierarchization leads to eight taxa as indicated in the theoretical part. A ninth, which bears the name of MBM (management by methods), is characterized by its unique cost object: the line of order. In practice, these nine models are rarely encountered in a pure state.

Keywords: Human Resource Management; Unit Price; Cost Driver; Sales Management; Cost Object (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_15

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DOI: 10.1057/9780230595224_15

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