Open AccessLes fondements conceptuels de l'ABC « à la française »
Author(s) -
Simon Alcouffe,
Véronique Malleret
Publication year - 2004
Publication title -
comptabilité - contrôle - audit
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.218
H-Index - 7
eISSN - 2313-514X
pISSN - 1262-2788
DOI - 10.3917/cca.102.0155
Subject(s) - humanities , philosophy , political science
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
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