Les fondements conceptuels de l'ABC « à la française »

Simon Alcouffe and Véronique Malleret

ACCRA, 2004, vol. 10, issue 2, 155-177

Abstract: This paper analyses and compares the basic concepts founding ABC in the French literature. It shows that the main converging and diverging points are related to the definition of basic notions (task, activity, process) and to cost calculation. The authors diverge mainly on the definition of processes and on the assembling of activities during the cost allocation procedure.

Keywords: ABC; theoretical concepts; comparison (search for similar items in EconPapers)
Date: 2004
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