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Les fondements conceptuels de l'ABC "à la française"

Author

Listed:
  • Simon Alcouffe

    (EM - EMLyon Business School)

  • Véronique Malleret

    (HEC Paris - Ecole des Hautes Etudes Commerciales)

Abstract

This paper analyses and compares the basic concepts founding ABC in the French literature. It shows that the main converging and diverging points are related to the definition of basic notions (task, activity, process) and to cost calculation. The authors diverge mainly on the definition of processes and on the assembling of activities during the cost allocation procedure.

Suggested Citation

  • Simon Alcouffe & Véronique Malleret, 2004. "Les fondements conceptuels de l'ABC "à la française"," Post-Print hal-02311810, HAL.
    • Handle: RePEc:hal:journl:hal-02311810
    DOI: 10.3917/cca.102.0155
    as

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