Abstract
We begin here the technical study of the various families of systems of costs identified under the label‘conventional’ at the time of the theoretical study. Their two common characteristics are the backing by one or more already existing models — product, process or responsibility — and the unicity of the object of analysis — the product in nearly all cases. The methods are presented by examining each taxa of the cladogram, going from left to right. Some methods, which have other ambitions other than simple calculation of costs, are here restricted with this last aspect (DAV — Direct Value Added; TOC — Theory of Constraints).
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Copyright information
© 2009 Pierre Mevellec
About this chapter
Cite this chapter
Mevellec, P. (2009). Conventional Systems. In: Cost Systems Design. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595224_14
Download citation
DOI: https://doi.org/10.1057/9780230595224_14
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-30943-6
Online ISBN: 978-0-230-59522-4
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)