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

Véronique Malleret and Simon Alcouffe ()
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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: 2002
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Published in 2002

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Related works:
Working Paper: Les fondements conceptuels de l'ABC "à la française" (2004)
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)
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