EUROTOP: CAS D'APPLICATION DE LA COMPTABILITÉ D'ACTIVITÉS (ABC) AVEC EXPERTIZERS

Stéphane Trebucq and Didier Riche
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Stéphane Trebucq: ERCCI - Institut d'Administration des Entreprises (IAE) - Bordeaux
Didier Riche: ERCCI - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Expertizers is an original method for ananlyzing data extracted from ERP or coming from several sources. This approach can be useful for process and cost modelisations. We use the Eurotop case study presenting an activity based costing problem. This case is first resolved with the Expertizers software, and then compared with an implementation using Microsost Excel, which represents a less specialized environment. We then use a qualitative data analysis in order to abstract the students' impressions using the Expertizers method and software.

Keywords: Activity based costing; full costing; SME; Comptabilité d'activités; coûts complets; PME; Expertizers; Excel (search for similar items in EconPapers)
Date: 2009-05-27
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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