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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.
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https://hal-hec.archives-ouvertes.fr/hal-00593656
Contributor : Antoine Haldemann <>
Submitted on : Monday, May 16, 2011 - 8:47:09 PM
Last modification on : Thursday, July 12, 2018 - 1:34:19 AM

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  • HAL Id : hal-00593656, version 1

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

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