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A Panorama of Existing Systems

In: Cost Systems Design

Author

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  • Pierre Mevellec

Abstract

The analysis of design parameters that we have just carried out allows us to go beyond the usual presentations that are focused on three leading models: full costing, direct costing and activity based costing. The ambi­tion here is to discover potential costing-system architectures and, after an analysis using experience gained in this field, identify those that are currently used, and under what label. For this purpose, I will call upon cladistics, a technique of logical classification propounded long ago by Plato. In cladistics, one gradually constructs a solution tree, through progressive additions of criteria, which, each time, open up two further possibilities. Having used 10 parameters, we could potentially end up with 210, that is 1024, different costing systems. Mercifully, not all of them are possible. Our arborescence therefore will be far more restricted. To simplify matters, let us go back to the two phases in the presentation of parameters. First, we return briefly to the tree deduced from the general parameters. Subsequently, we analyse the differentiation in costing systems obtained by a combination of our last five parameters.

Suggested Citation

  • Pierre Mevellec, 2009. "A Panorama of Existing Systems," Palgrave Macmillan Books, in: Cost Systems Design, chapter 4, pages 33-45, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59522-4_5
    DOI: 10.1057/9780230595224_5
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