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Determination des couts et methode basee sur l'analyse des activites : quelques reflexions

Author

Listed:
  • Cargnello-Charles, E
  • Morard, B

Abstract

Cet article a pour objectif de presenter de d'apporter quelques elements de reflexion sur la methode largement utilisee dans la determination des couts de l'Activity-Based Costing ou ABC, traduite par la comptabilite par activite. Les prinicpes de la methode seront ainsi presentes et une application dans le secteur industriel automobile largement detaille et commente.

Suggested Citation

  • Cargnello-Charles, E & Morard, B, 1997. "Determination des couts et methode basee sur l'analyse des activites : quelques reflexions," Papers 97.06, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
  • Handle: RePEc:fth:ehecge:97.06
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    More about this item

    Keywords

    ACCOUNTING ; COST ACCOUNTING;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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