Titlebook: Cost Systems Design; Pierre Mevellec Book 2009 Palgrave Macmillan, a division of Macmillan Publishers Limited 2009 costing.database.manage

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Conclusionortance of a small number of parameters in structuring con-crete 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

modish

Cost Systems: Synthetic Presentation and Quantified Illustrationsustration by a quantified example. The formalism used is the same one for all the systems. It aims at revealing the connection between the resources, the units of analysis and the objects of cost. The quantified illustration is also unique and the source data will be presented only once during this

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guardianship

Non-conventional Modelsionality and the choice of the drivers result in distinguishing four different models. The introduction of the possibility of regroupings and hierarchization leads to eight taxa as indicated in the theoretical part. A ninth, which bears the name of MBM (management by methods), is characterized by it

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Decimate

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