Cost Systems Design

Cost Systems Design Summary:

By Pierre Mevellec

Publisher:   Palgrave Macmillan

Number Of Pages:   240

Publication Date:   2009-01-15

ISBN-10 / ASIN:   0230224423

ISBN-13 / EAN:   9780230224421

Product Description:

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 databse.

In this book, the author proposes a new and universal approach to the design of cost systems, building on the modelization of organizations and the main objectives of any economic piloting system (i.e. resources management, interaction with the environment and influence of behaviour of major players in the organization). The technical design is based on 10 parameters, enabling the classification of all cost systems in use; conventional (direct costing, variable costing, homogeneous cost center, etc.) or ABC (two steps, processes costing, value oriented vs. cost oriented systems, etc.). Another set of 9 parameters is then offered, to analyze the relevance of the designed cost system. This theoretical framework is supported by extensive diagrams, and all the cost systems examples are based on a common data base.

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List of Contents

Introduction Part I THEORETICAL APPROACH The Rationale Behind Costing Systems General Parameters of Modelling Creation of Architecture A Panorama of Existing Systems Analysis of Relevance From Enterprise Model to Cost Calculation Widening of Perimeters in New Models Articulation With Other Tools of Control and Management Evolution of Costing Systems Costs and Their Utilization PART II PRESENTATION OF THE COST SYSTEMS FAMILIES Cost Systems: Synthetic Presentation and Quantified Illustrations Conventional Systems Non Conventional Models Bibliography Index

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