bathtubs
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 10 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 9 parameters is then offered to analyze the relevance of the designed cost system.thistheoretical framework is supported by extensive diagrams and all the cost systems examples are based on a common data base .