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

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Author Info
ALCOUFFE, Simon
MALLERET, Veronique
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

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File URL: http://www.hec.fr/hec/fr/professeurs_recherche/upload/cahiers/CR763.pdf
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Publisher Info
Paper provided by Groupe HEC in its series Les Cahiers de Recherche with number 763.

Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Length: 21 pages
Date of creation: 01 Mar 2002
Date of revision:
Handle: RePEc:ebg:heccah:0763

Contact details of provider:
Postal: HEC Business School, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/hec/eng/index.html
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Related research
Keywords: ABC theoretical concepts comparison

Find related papers by JEL classification:
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General

This paper has been announced in the following NEP Reports:

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This page was last updated on 2008-10-3.

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