From Enterprise Model to Cost Calculation

Pierre Mevellec

Chapter 6 in Cost Systems Design, 2009, pp 60-66 from Palgrave Macmillan

Abstract: Abstract Whatever the value theory of reference, explicit or implicit, it is always approached through calculation of unit costs of objects. Unlike usual presentations of cost calculation methods that make them monolithic tools, I consider it important to distinguish the enterprise model from the actual procedure of cost calculation. All costing systems can be considered as bifacial tools, constituted on the one hand by an enter­prise model and, on the other, by a calculator of cost objects.

Keywords: Unit Cost; Physical Product; Enterprise Model; Cost Object; Total Unit 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_7

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DOI: 10.1057/9780230595224_7

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