Cost Systems Design
Автор:
Pierre Mevellec, 240 стр., ISBN:
978-0-230-22442-1
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 databse.
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