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Lecture duale des systèmes de coûts : bilan d'étape d'une démarche de recherche-formation-action

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  • Pierre Mevellec

Abstract

The implicit hypothesis buried in all the literature on traditional and ABC cost systems is that naming a system is sufficient to gain all the information on it. The present action-research provides evidence of the diversity of real systems and tends to built from the field a framework contributing to a better understanding of what is a costing system. The author propose to view a cost system as the assembly of two subsystems, one dedicated to the resources modeling and the other to the value simulation. Based on this dual vision of the cost architecture, it is possible to support the hypothesis that it is the theory of value in use that structures and explains the evolution of the costs systems.

Suggested Citation

  • Pierre Mevellec, 2000. "Lecture duale des systèmes de coûts : bilan d'étape d'une démarche de recherche-formation-action," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 27-46.
    • Handle: RePEc:cai:accafc:cca_061_0027
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    Keywords

    costsystem; ABC; value; action; research;
    All these keywords.

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