The Creation of Architecture

Pierre Mevellec

Chapter 3 in Cost Systems Design, 2009, pp 21-32 from Palgrave Macmillan

Abstract: Abstract The five parameters we have just used for characterizing costing systems tell us nothing about their internal structure. These fairly general param­eters position costing systems in an organization and allow a preliminary approach to their respective places within management systems. They say nothing about the internal structuration of the cost systems, structu­ration which is essential for analysing both their relevance and internal coherence. In reality it is at the level of fine-tuning that the reliability of data, its traceability and potential impact on behaviours can be appraised. In this chapter, I will review five new criteria, which, if applied to our two families of systems resulting from the foregoing phase of analysis, offer us a new road map of costing systems.

Keywords: Supply Chain; Product Family; Direct Labour; Homogeneous Unit; Homogeneous Section (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1057/9780230595224_4

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