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

Véronique Malleret (1) , Simon Alcouffe (2)

1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC
2 EM - EMLyon Business School

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.

Mots clés: ABC; theoretical concepts; comparison

Véronique Malleret, Simon Alcouffe. Les fondements conceptuels de l'ABC 'à la française'. 2002. ⟨hal-00593656⟩