This book features cost systems design. The book, using 10 parameters, proposes a classification of all types of cost systems. Using 9 other criteria it analyzes their relevance. It features: a new approach to cost systems design based on 20 years of research; a common approach to conventional and ABC systems; and, a combination of theoretical content (part one) and technical examples (part two).Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost 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.
Introduction; 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 OF THE COST SYSTEMS FAMILIES; Cost Systems: Synthetic Presentation and Quantified Illustrations; Conventional Systems; Non Conventional Models.