Cost Systems Design

Name: Cost Systems Design
Brand: Palgrave Macmillan
SKU: 9780230224421
Price: 2567 CZK
Availability: InStock

Autor: Pierre Mevellec

Jazyk:

Vazba: Pevná

Vydavatel: Palgrave Macmillan

Dostupnost: Skladem u dodavatele v malém množství

Odesíláme za 13-18 dnů

2 567 Kč

In this book, the author proposes a new and universal approach to the design of cost systems, buildi...

Informace o knize

Autor

Pierre Mevellec

Jazyk

Angličtina

Vazba

Kniha - Pevná

Vydáno

2008

Stránek

311

EAN

9780230224421

ISBN

0230224423

Enbook ID

04552495

Vydavatel

Palgrave Macmillan

Hmotnost

504

Rozměry

138 x 223 x 23

Kompletní popis

In this book, the author proposes a new and universal approach to the design of cost systems, building on the modelization of organizations and the main objectives of any economic piloting system (i.e. resources management, interaction with the environment and influence of behaviour of major players in the organization). The technical design is based on 10 parameters, enabling the classification of all cost systems in use; conventional (direct costing, variable costing, homogeneous cost center, etc.) or ABC (two steps, processes costing, value oriented vs. cost oriented systems, etc.). Another set of 9 parameters is then offered, to analyze the relevance of the designed cost system. This theoretical framework is supported by extensive diagrams, and all the cost systems examples are based on a common data base.

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