Les fondements conceptuels de l'ABC "à la française"

Simon Alcouffe () and Veronique Malleret

No 763, HEC Research Papers Series from HEC Paris

Abstract: This paper analyses and compares the basic concepts founding ABC in the French literature. It shows that the main converging and diverging points are related to the definition of basic notions (task, activity, process) and to cost calculation. The authors diverge mainly on the definition of processes and on the assembling of activities during the cost allocation procedure

Keywords: ABC; theoretical concepts; comparison (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Pages: 21 pages
Date: 2002-03-01
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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http://www.hec.fr/var/fre/storage/original/applica ... 23454bd975294108.pdf (application/pdf)

Related works:
Working Paper: Les fondements conceptuels de l'ABC "à la française" (2004)
Working Paper: LES FONDEMENTS CONCEPTUELS DE L'ABC " A LA FRANCAISE " (2002)
Working Paper: LES FONDEMENTS CONCEPTUELS DE L'ABC " A LA FRANCAISE " (2002)
Working Paper: Les fondements conceptuels de l'ABC 'à la française' (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0763

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