Conventional Systems

Pierre Mevellec

Chapter 12 in Cost Systems Design, 2009, pp 121-194 from Palgrave Macmillan

Abstract: Abstract We begin here the technical study of the various families of systems of costs identified under the label‘conventional’ at the time of the theoretical study. Their two common characteristics are the backing by one or more already existing models — product, process or responsibility — and the unicity of the object of analysis — the product in nearly all cases. The methods are presented by examining each taxa of the cladogram, going from left to right. Some methods, which have other ambitions other than simple calculation of costs, are here restricted with this last aspect (DAV — Direct Value Added; TOC — Theory of Constraints).

Keywords: Variable Cost; Full Cost; Income Statement; Direct Labour; Total Variable Cost (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_14

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DOI: 10.1057/9780230595224_14

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