Conclusion

Pierre Mevellec

A chapter in Cost Systems Design, 2009, pp 93-107 from Palgrave Macmillan

Abstract: Abstract The foregoing exploration brings to light the potential advantage of cost calculation models. It draws the attention of the reader and user to the importance of a small number of parameters in structuring con­crete systems. This small number generates through permutation and combination a multiplicity of technical solutions. Beyond commercial names increasingly associated with models of cost calculation, it is these parameters over which decision-makers must be watchful. These parameters convey a potential or absence of potential of help in making decisions in three domains, namely resource management, dialogue with the environment and orientation of behaviours.

Keywords: Batch Size; Allocation Rate; Batch Effect; Cost Centre; Automatic Assembly (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59522-4_12

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DOI: 10.1057/9780230595224_12

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