Cost Systems Design

In this book the author proposes a new and universal approach to the design of cost systems, building on the modelization of organizations and the main objectives of any economic piloting system (i.e. resources management, interaction with the environment and influence of behaviour of major players in the organization). The technical design is based on ten parameters enabling the classification of all cost systems in use, conventional (direct costing, variable costing, homogeneous cost center, etc.) or ABC (two steps, processes costing, value oriented vs cost oriented systems, etc.). Another set of nine parameters is then offered, to analyse the relevance of the designed cost system. This theoretical framework is supported by extensive diagrams, and all the cost systems examples are based on a common date base.