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

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t systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique database.978-1-349-30943-6978-0-230-59522-4

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978-1-349-30943-6Palgrave Macmillan, a division of Macmillan Publishers Limited 2009

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Jürgen W. Falter,Hans RattingerCosting systems that are only a depiction of economic calculation of the functioning of an organization in its environment ought to evolve with the latter. It is to be observed that this adaptation — that must be ongoing since structures and modes of functioning are in continuous evolution — is done poorly and/or slowly.

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Evolution of Costing SystemsCosting systems that are only a depiction of economic calculation of the functioning of an organization in its environment ought to evolve with the latter. It is to be observed that this adaptation — that must be ongoing since structures and modes of functioning are in continuous evolution — is done poorly and/or slowly.

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The General Parameters of Modellinglevel that the meaning begins to take shape. It is based firstly on the language in use and concerns a specified perimeter. The status of a costing system in an organization and its relationships with the other existing modelling are two other dimensions that make up the hardcore of all costing syst