European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 763: Les fondements conceptuels de l'ABC "à la française"

Simon ALCOUFFE and Veronique MALLERET

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

JEL-codes: M40

21 pages, March 1, 2002

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