This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Le problème du regroupement des activités dans la modélisation ABC:une approche possible

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Clément Thomas () (Université de Rennes 1)
Michel Gervais () (Université de Rennes 1)
Abstract

(VF)La méthode ABC insiste sur la nécessaire homogénéité des activités pour calculer des coûts fiables. Mais cette insistance conduit à un nombre d'activités très élevé et à une complexité trop grande. Pour traiter le problème, les tenants de la méthode proposent des regroupements, en oubliant la condition d'homogénéité. Cet article tente de résoudre le paradoxe.(VA)Activity-based costing systems rely on the necessary homogeneity of activities to provide relevant coste. This technical condition forces controllers to distinguish between a large number of activities and may hence induce overwhelming complexity . ABC supporters facing this issue suggest to regroup activities without considering homogeneity. The present article tries to solve the paradox.

Download Info
To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 11 (2008)
Issue (Month): 4 (December)
Pages: 137-170
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:dij:revfcs:v:11:y:2008:i:q4:p:137-170

Contact details of provider:
Postal: 49,rue Héricart,75015 Paris, France
Phone: +33(0)145781292
Fax: +33(0)145750567
Web page: http://www.economica.fr/

Order Information:
Postal: Economica, 49,rue Héricart, 75015 Paris, France

For technical questions regarding this item, or to correct its listing, contact: (Gérard Charreaux).

Related research
Keywords: méthode ABC; inducteur d'activité; homogénéité; regroupement d'activités; Activity-Based Costing; activity cost driver; homogeneity in accountancy; grouping of activities.;

Find related papers by JEL classification:
M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Social Responsibility

Statistics
Access and download statistics

Did you know? The RePEc project started in 1997. Its precursor, NetEc, dates back to 1993.

This page was last updated on 2009-12-17.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.