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

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https://doi.org/10.1007/978-3-322-86405-5f management. The most surprising thing in numerous situations is the absence of relationship. My contention is that a full benefit of model-ling is received through articulation of and search for complementari-ties between a costing system and other tools of management. Ideally, one imagines a mode

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Max Kaase,Hans-Dieter Klingemannsecond, global cost in different perimeters. Without there being a concrete barrier between utilizations, one may consider that unit cost information is necessary for a relationship with the environ-ment (pricing policy) and that overall expenditure information pro-vides support to decisions on reso

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Wahlerfahrung und Parteiidentifikationortance 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

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Gabriele Eckstein,Franz Urban Pappiionality 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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