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

Author

Listed:
  • Véronique Malleret

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Simon Alcouffe

    (EM - EMLyon Business School)

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

  • Véronique Malleret & Simon Alcouffe, 2002. "Les fondements conceptuels de l'ABC 'à la française'," Working Papers hal-00593656, HAL.
    • Handle: RePEc:hal:wpaper:hal-00593656
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    Cited by:

    1. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    2. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.

    More about this item

    Keywords

    ABC; theoretical concepts; comparison;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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