大葉大學圖書館 |

Cost systems design[electronic resource] /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	658.15/52
書名/作者:	Cost systems design/ Pierre Mevellec.
作者:	Mâevellec, Pierre,
出版者:	Basingstoke [England] ; : Palgrave Macmillan,, 2009.
面頁冊數:	x, 311 p. : : ill. ;; 23 cm.
標題:	Cost accounting.
標題:	Activity-based costing.
ISBN:	9780230595224
ISBN:	0230595227
書目註:	Includes bibliographical references (p. 307-308) and index.
內容註:	Part I THEORETICAL APPROACH -- The Rationale Behind Costing Systems -- General Parameters of Modelling -- Creation of Architecture -- A Panorama of Existing Systems -- Analysis of Relevance -- From Enterprise Model to Cost Calculation -- Widening of Perimeters in New Models -- Articulation With Other Tools of Control and Management -- Evolution of Costing Systems -- Costs and Their Utilization -- PART II PRESENTATION OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.
摘要、提要註:	In this book, the author proposes a new and universal approach to the design of cost systems,building on the modelization of organizationsand 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 basedon 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.
電子資源:	access to fulltext (Palgrave)

Cost systems design[electronic resource] /
Mâevellec, Pierre,1944-

Cost systems design[electronic resource] /Pierre Mevellec. - Basingstoke [England] ;Palgrave Macmillan,2009. - x, 311 p. :ill. ;23 cm.

Includes bibliographical references (p. 307-308) and index.

Part I THEORETICAL APPROACH -- The Rationale Behind Costing Systems -- General Parameters of Modelling -- Creation of Architecture -- A Panorama of Existing Systems -- Analysis of Relevance -- From Enterprise Model to Cost Calculation -- Widening of Perimeters in New Models -- Articulation With Other Tools of Control and Management -- Evolution of Costing Systems -- Costs and Their Utilization -- PART II PRESENTATION OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.

In this book, the author proposes a new and universal approach to the design of cost systems,building on the modelization of organizationsand 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 basedon 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.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 9780230595224

Standard No.: 10.1057/9780230595224doiSubjects--Topical Terms:

189448
Cost accounting.
Index Terms--Genre/Form:

336502
Electronic books.

LC Class. No.: HF5686.C8 / M434 2009eb

Dewey Class. No.: 658.15/52

Cost systems design[electronic resource] /
LDR:02632nam 2200301Ia 4500 001 328924
003 OCoLC
005 20100709081737.0
006 m d
007 cr cn|
008 110607s2009 enka sb 001 0 eng d
020 $a 9780230595224
020 $a 0230595227
024 7 $a 10.1057/9780230595224 $2 doi
035 $a (OCoLC)314821485
035 $a ocn314821485
040 $a UKPGM $b eng $c UKPGM
049 $a APTA
050 1 4 $a HF5686.C8 $b M434 2009eb
082 0 4 $a 658.15/52 $2 22
100 1 $a Mâevellec, Pierre, $d 1944- $3 376970
245 1 0 $a Cost systems design $h [electronic resource] / $c Pierre Mevellec.
260 $a Basingstoke [England] ; $a New York : $b Palgrave Macmillan, $c 2009.
300 $a x, 311 p. : $b ill. ; $c 23 cm.
504 $a Includes bibliographical references (p. 307-308) and index.
505 0 $a Part I THEORETICAL APPROACH -- The Rationale Behind Costing Systems -- General Parameters of Modelling -- Creation of Architecture -- A Panorama of Existing Systems -- Analysis of Relevance -- From Enterprise Model to Cost Calculation -- Widening of Perimeters in New Models -- Articulation With Other Tools of Control and Management -- Evolution of Costing Systems -- Costs and Their Utilization -- PART II PRESENTATION OFTHE COST SYSTEMS FAMILIES -- Cost Systems: Synthetic Presentation and Quantified Illustrations -- Conventional Systems -- Non Conventional Models.
520 $a In this book, the author proposes a new and universal approach to the design of cost systems,building on the modelization of organizationsand 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 basedon 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.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2009. $n Mode of access:World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Mar. 3, 2009). $n Access may berestricted to users at subscribing institutions.
650 0 $a Cost accounting. $3 189448
650 0 $a Activity-based costing. $3 376971
655 7 $a Electronic books. $2 local $3 336502
710 2 $a Palgrave Connect (Online service) $3 370384
776 1 $c Original $z 9780230224421 $z 0230224423 $w (DLC) 2008035150 $w (OCoLC)237885752
856 4 0 $3 Palgrave Connect $u http://www.palgraveconnect.com/doifinder/10.1057/9780230595224 $z access to fulltext (Palgrave)