Les fondements conceptuels de l'ABC 'à la française' - Archive ouverte HAL Access content directly
Reports Year :

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

(1) , (2)
1
2

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.
Not file

Dates and versions

hal-00593656 , version 1 (16-05-2011)

Identifiers

  • HAL Id : hal-00593656 , version 1

Cite

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

Share

Gmail Facebook Twitter LinkedIn More