The General Parameters of Modelling

Pierre Mevellec

Chapter 2 in Cost Systems Design, 2009, pp 11-20 from Palgrave Macmillan

Abstract: Abstract I position myself here in the perspective of the creation of a new costing system. Whether it is the creation out of nothing or a change of a sys­tem, there is little difference. The points to be considered are the same but, undoubtedly, one has to communicate even more in the case of a change of system in order to ensure that the strategic aspect of the project is clearly understood by all and that it calls for their active participa­tion. The construction of a costing system can be done in three phases: definition of general principles; creation of an internal architecture; and the fixing of calculation procedures, which will make it possible to describe the system. All too often the first point is overlooked or taken for granted. I, however, consider that this point is of paramount impor­tance and that it warrants as much attention as the other points, if only because it is from this level that the meaning begins to take shape. It is based firstly on the language in use and concerns a specified perimeter. The status of a costing system in an organization and its relationships with the other existing modelling are two other dimensions that make up the hardcore of all costing systems.

Keywords: General Parameter; Physical Unit; Partial System; Full Cost; Financial Accounting (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1057/9780230595224_3

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