Costs and their Utilization

Pierre Mevellec

Chapter 10 in Cost Systems Design, 2009, pp 87-92 from Palgrave Macmillan

Abstract: Abstract Information conveyed by costing systems is of two kinds: first, unit costs of objects which associated with selling prices which give profit margins; second, global cost in different perimeters. Without there being a concrete barrier between utilizations, one may consider that unit cost information is necessary for a relationship with the environ­ment (pricing policy) and that overall expenditure information pro­vides support to decisions on resource management and structure. A link between these two types of decisions is provided by integration of laws of causality with the costing system. Linked to traceability, infor­mation makes it possible to show in unit costs the impact of decisions on modification of overall expenditure. Its utilization is possible also at the overall level, with decisions based on any competitiveness problem noted at the cost object level. In both cases, perimeter and number of reallocation levels define the quality of implementation of global-local articulation.

Keywords: Resource Consumption; Cost Management; Partial Cost; Capacity Cost; Expenditure Information (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59522-4_11

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230595224

DOI: 10.1057/9780230595224_11

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().