ABC/M et transversalité: choix de conception et impacts potentiels

Thierry Bertrand and Pierre Mevellec

ACCRA, 2008, vol. 14, issue 1, 7-31

Abstract: The concept of cross-functionality is a feature that has been introduced into ABC/M systems using a wide variety of methodologies. This article examines the various methodologies and analyses how they affect cost calculations, performance management and the representation of the functioning of the organisation.

Keywords: cross-functionality; ABC/M; costing; performance management (search for similar items in EconPapers)
Date: 2008
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