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Conclusion

In: Cost Systems Design

Author

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  • Pierre Mevellec

Abstract

The foregoing exploration brings to light the potential advantage of cost calculation models. It draws the attention of the reader and user to the importance of a small number of parameters in structuring con­crete systems. This small number generates through permutation and combination a multiplicity of technical solutions. Beyond commercial names increasingly associated with models of cost calculation, it is these parameters over which decision-makers must be watchful. These parameters convey a potential or absence of potential of help in making decisions in three domains, namely resource management, dialogue with the environment and orientation of behaviours.

Suggested Citation

  • Pierre Mevellec, 2009. "Conclusion," Palgrave Macmillan Books, in: Cost Systems Design, pages 93-107, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59522-4_12
    DOI: 10.1057/9780230595224_12
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