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1 décembre 2004
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- handle: 10670/1.j7rb6w
- hal: hal-00485767
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ABC theoretical concepts comparison M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M40 - GeneralSujets proches
Concept formation Commerce--Accounting Finance--Accounting Commercial accounting Business enterprises--Accounting Financial accounting AccountancyCiter ce document
Véronique Malleret et al., « Les fondements conceptuels de l'ABC "à la française" », HAL-SHS : droit et gestion, ID : 10670/1.j7rb6w
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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