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Les Parametres De Conception Des Systemes De Couts Etude Comparative

  • Pierre Mévellec

    (CRGNA - Centre de Recherche en Gestion de Nantes-Atlantique - Faculté des sciences économiques et de gestion)

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    Cela fait maintenant 10 ans que dans les pays industrialisés la révolution de l'ABC est annoncée. Pourtant il faut bien le constater la diffusion de cette nouvelle approche des coûts est lente et qu'elle est loin d'avoir supplanté les systèmes de coûts directs dans le monde anglo-saxon et les systèmes de coûts complets en France

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/00/PDF/MEVELLEC.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584500.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584500
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584500/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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