HEC Research Papers Series,
HEC Paris

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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