Costing systems in the communes and in public bodies for inter-commune cooperation (notice n° 135938)
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| fixed length control field | 01271cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021429.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Letort, Frédérique |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Costing systems in the communes and in public bodies for inter-commune cooperation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 3 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | From a quantitative survey of 124 local authority organizations, at the commune and inter-commune level, this paper proposes a typology of the costing systems that they use. Three key pieces of information emerge from the survey results: the existence of three possible approaches for implementing a costing system (top-down, bottom-up, and a combination of the two); a shift toward more contingent costing methods; and a decline in the previously favored system of management accounting, predominant in local authority organizations twenty years ago. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | costing systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public bodies for inter-commune cooperation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | local authorities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managerial accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 1 | 1 | 2018-01-17 | p. 35-59 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2018-1-page-35?lang=en">https://shs.cairn.info/journal-accra-2018-1-page-35?lang=en</a> |
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