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Les fondements conceptuels de l'ABC « à la française »

Author

Listed:
  • Simon Alcouffe
  • Véronique Malleret

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.

Suggested Citation

  • Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC « à la française »," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 155-177.
    • Handle: RePEc:cai:accafc:cca_102_0155
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