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

Simon Alcouffe () and Véronique Malleret
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Véronique Malleret: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

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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)
Date: 2004-12-01
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004, Vol.2, n°10, pp.155-178. ⟨10.3917/cca.102.0155⟩

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Related works:
Working Paper: Les fondements conceptuels de l'ABC "à la française" (2002)
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:hal:journl:hal-00485767

DOI: 10.3917/cca.102.0155

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