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The Creation of Architecture

In: Cost Systems Design

Author

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  • Pierre Mevellec

Abstract

The five parameters we have just used for characterizing costing systems tell us nothing about their internal structure. These fairly general param­eters position costing systems in an organization and allow a preliminary approach to their respective places within management systems. They say nothing about the internal structuration of the cost systems, structu­ration which is essential for analysing both their relevance and internal coherence. In reality it is at the level of fine-tuning that the reliability of data, its traceability and potential impact on behaviours can be appraised. In this chapter, I will review five new criteria, which, if applied to our two families of systems resulting from the foregoing phase of analysis, offer us a new road map of costing systems.

Suggested Citation

  • Pierre Mevellec, 2009. "The Creation of Architecture," Palgrave Macmillan Books, in: Cost Systems Design, chapter 3, pages 21-32, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59522-4_4
    DOI: 10.1057/9780230595224_4
    as

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