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Costs and their Utilization

In: Cost Systems Design

Author

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  • Pierre Mevellec

Abstract

Information conveyed by costing systems is of two kinds: first, unit costs of objects which associated with selling prices which give profit margins; second, global cost in different perimeters. Without there being a concrete barrier between utilizations, one may consider that unit cost information is necessary for a relationship with the environ­ment (pricing policy) and that overall expenditure information pro­vides support to decisions on resource management and structure. A link between these two types of decisions is provided by integration of laws of causality with the costing system. Linked to traceability, infor­mation makes it possible to show in unit costs the impact of decisions on modification of overall expenditure. Its utilization is possible also at the overall level, with decisions based on any competitiveness problem noted at the cost object level. In both cases, perimeter and number of reallocation levels define the quality of implementation of global-local articulation.

Suggested Citation

  • Pierre Mevellec, 2009. "Costs and their Utilization," Palgrave Macmillan Books, in: Cost Systems Design, chapter 10, pages 87-92, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59522-4_11
    DOI: 10.1057/9780230595224_11
    as

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