Les fondements conceptuels de l'ABC "à la française" - HEC Paris - École des hautes études commerciales de Paris Access content directly
Journal Articles Comptabilité - Contrôle - Audit Year : 2004

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

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

Domains

Not file

Dates and versions

hal-00485767 , version 1 (21-05-2010)

Identifiers

  • HAL Id : hal-00485767 , version 1

Cite

Véronique Malleret, Simon Alcouffe. Les fondements conceptuels de l'ABC "à la française". Comptabilité - Contrôle - Audit, 2004, Vol.2, n°10, pp.155-178. ⟨hal-00485767⟩

Collections

HEC CNRS EMLYON
53 View
0 Download

Share

Gmail Facebook Twitter LinkedIn More