IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-0-230-59522-4_5.html
   My bibliography  Save this book chapter

A Panorama of Existing Systems

In: Cost Systems Design

Author

Listed:
  • Pierre Mevellec

Abstract

The analysis of design parameters that we have just carried out allows us to go beyond the usual presentations that are focused on three leading models: full costing, direct costing and activity based costing. The ambi­tion here is to discover potential costing-system architectures and, after an analysis using experience gained in this field, identify those that are currently used, and under what label. For this purpose, I will call upon cladistics, a technique of logical classification propounded long ago by Plato. In cladistics, one gradually constructs a solution tree, through progressive additions of criteria, which, each time, open up two further possibilities. Having used 10 parameters, we could potentially end up with 210, that is 1024, different costing systems. Mercifully, not all of them are possible. Our arborescence therefore will be far more restricted. To simplify matters, let us go back to the two phases in the presentation of parameters. First, we return briefly to the tree deduced from the general parameters. Subsequently, we analyse the differentiation in costing systems obtained by a combination of our last five parameters.

Suggested Citation

  • Pierre Mevellec, 2009. "A Panorama of Existing Systems," Palgrave Macmillan Books, in: Cost Systems Design, chapter 4, pages 33-45, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-0-230-59522-4_5
    DOI: 10.1057/9780230595224_5
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-0-230-59522-4_5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.