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Les paramètres de conception des systèmes de coûts : étude comparative

Author

Listed:
  • Pierre Mévellec

    (CRGNA - Centre de Recherche en Gestion Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Cela fait maintenant 10 ans que dans les pays industrialisés la révolution de l'ABC est annoncée. Pourtant il faut bien le constater la diffusion de cette nouvelle approche des coûts est lente et qu'elle est loin d'avoir supplanté les systèmes de coûts directs dans le monde anglo-saxon et les systèmes de coûts complets en France

Suggested Citation

  • Pierre Mévellec, 2002. "Les paramètres de conception des systèmes de coûts : étude comparative," Post-Print halshs-00584500, HAL.
    • Handle: RePEc:hal:journl:halshs-00584500
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584500
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