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Palgrave Macmillan

Cost Systems Design

  • Book
  • © 2009

Overview

Authors:
  1. Pierre Mevellec
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Table of contents (15 chapters)

  1. Front Matter

    Pages i-x
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  2. Introduction

    1. Introduction

      • Pierre Mevellec
      Pages 1-2

  3. Theoretical Approach

    1. Front Matter

      Pages 3-3
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    2. The Rationale behind Costing Systems

      • Pierre Mevellec
      Pages 5-10

    3. The General Parameters of Modelling

      • Pierre Mevellec
      Pages 11-20

    4. The Creation of Architecture

      • Pierre Mevellec
      Pages 21-32

    5. A Panorama of Existing Systems

      • Pierre Mevellec
      Pages 33-45

    6. Analysis of Relevance

      • Pierre Mevellec
      Pages 46-59

    7. From Enterprise Model to Cost Calculation

      • Pierre Mevellec
      Pages 60-66

    8. Widening of Perimeters in New Models

      • Pierre Mevellec
      Pages 67-74

    9. Articulation with Other Tools of Control and Management

      • Pierre Mevellec
      Pages 75-82

    10. Evolution of Costing Systems

      • Pierre Mevellec
      Pages 83-86

    11. Costs and their Utilization

      • Pierre Mevellec
      Pages 87-92

    12. Conclusion

      • Pierre Mevellec
      Pages 93-107

  4. Presentation of the Cost Systems Families

    1. Front Matter

      Pages 109-109
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    2. Cost Systems: Synthetic Presentation and Quantified Illustrations

      • Pierre Mevellec
      Pages 111-120

    3. Conventional Systems

      • Pierre Mevellec
      Pages 121-194

    4. Non-conventional Models

      • Pierre Mevellec
      Pages 195-306

  5. Back Matter

    Pages 307-311
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Keywords

About this book

Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique database.

About the author

PIERRE MEVELLEC is Professor Emeritus at University of Nantes, France. He has been Head of a master in Management Accounting for 18 years and he wrote 5 books on financial and management accounting and more than 80 papers. He was also first award winning of the 'Articles of Merit' organized yearly by the FMAC.

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