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Cost Systems: Synthetic Presentation and Quantified Illustrations

In: Cost Systems Design

Author

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  • Pierre Mevellec

Abstract

The reader will find in the following pages a presentation of the architecture of all the systems evoked in the theoretical study as well as their illustration by a quantified example. The formalism used is the same one for all the systems. It aims at revealing the connection between the resources, the units of analysis and the objects of cost. The quantified illustration is also unique and the source data will be presented only once during this introduction. Then, according to spe­cificities of each system, additional information or data reprocessed will be sandwiched between the presentation of the general architecture and its quantified translation.

Suggested Citation

  • Pierre Mevellec, 2009. "Cost Systems: Synthetic Presentation and Quantified Illustrations," Palgrave Macmillan Books, in: Cost Systems Design, chapter 11, pages 111-120, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-0-230-59522-4_13
    DOI: 10.1057/9780230595224_13
    as

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