Cost Systems Design by P. Mevellec

By P. Mevellec

Ranging from the industrial modelling of the association, this leading edge ebook proposes a mapping of every kind (conventional and ABC) of fee platforms at present in use. layout and relevance are formalized utilizing a quick record of parameters. The theoretical proposition is illustrated, via 19 platforms equipped on a different database.

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In these organizations, as in the others, one defines units of analysis and sets up conventions that have nothing specific about their nature compared to those which allow the aforementioned systems to function. The trait common to branches 2 and 7 is the orientation of the last level of architecture towards cost information alone. These costs are aggregated to objects on the basis of the analysis of physical composition and production process, with the latter including perhaps consumption 42 Cost Systems Design of services that do not intervene directly in the production process while making that possible.

Whether it is the method of responsibility centres, as in the French style, or the American ‘departmentalization costing’, these systems are characterized by nonhomogeneity of units of analysis and by the distinction of principal and service units of analysis leading to the existence of at least one level of reallocation, with the service units merging into principal units and the latter into cost objects. The variants, in large numbers, are determined by the number of units of analysis, their nature, mode of allocation, the number of levels and by the choice of cost-allocation bases.

1 RC4 RC3 Cost of activity 3 Cost of activity 4 Cost of activity 5 Product 3 Product 2 Example of transfunctional activities Source: Michel Lebas, ‘Comptabilité analytique basée sur les activités, analyse et gestion des activités’, Revue Française de Comptabilité, Septembre 1991. 2 Visual inspection Final inspection Sales return Raw Incoming materials inspection returns Outgoing inspection Safety class Macro-activity proposed by Peter Turney, (common cents, 1991) Source: Turney (1991). 3 Transfunctional process (Mevellec, OCE case) example) for constituting a family of objects.

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