Les Cahiers de Recherche - HEC Paris
Simon ALCOUFFE and Veronique MALLERET
Les fondements conceptuels de l'ABC "Ó la franšaise"
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
Keywords: ABC; theoretical concepts; comparison; (follow links to similar papers)
JEL-Codes: M40; (follow links to similar papers)
21 pages, March 1, 2002
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