Quel cadre conceptuel pour le calcul des coûts? (notice n° 83823)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02867cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000439.0 |
| 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 | Mevellec, Pierre |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Quel cadre conceptuel pour le calcul des coûts? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 4 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Un cadre conceptuel a pour objectif de garantir la cohérence des outils utilisés pour traiter une question. Cette cohérence est structurée par des principes et se matérialise généralement par un modèle permettant de visualiser l’articulation des concepts mobilisés. Cet exercice a été pratiqué en comptabilité financière pour accompagner la mondialisation des échanges et l’internationalisation des groupes et sert de fondement aux normes internationales. Dans le domaine de la comptabilité de gestion et tout spécialement des systèmes de coûts, ce besoin de clarification ne s’est fait sentir que très récemment et pour une raison différente. Il ne s’agit pas de développer une norme en matière de calcul de coûts, mais d’offrir aux praticiens (contrôleurs de gestion et décideurs) et aux enseignants, le cadre d’analyse manquant pour décrypter l’offre foisonnante qui s’est développée à partir des années 1980. Dans cet article nous mettons en parallèle des travaux menés aux USA dans un cadre professionnel et institutionnel et les travaux menés en France dans un cadre académique. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A conceptual framework is intended to ensure consistency in the tools used to deal with a question. This consistency is structured by principles and generally materializes through a model allowing to visualize the articulation of the mobilized concepts. This exercise has been practiced in financial accounting to accompany the globalization of trade and internationalization of groups and constitute the basis for international standards. In the field of management accounting and especially of costs systems, this need for clarification did emerge very recently and for a different reason. This is not to develop a standard for the calculation of costs but to offer practitioners (management controllers and decision-makers) and teachers, the missing framework to decrypt the abundant offer that developed from the 1980s. In this article we parallel the work carried out in the US in a professional and institutional environment and the work carried out in France in an academic context. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | nomenclature |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | systèmes de coûts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cadre conceptuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pertinence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | méta-modèle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | meta-model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | nomenclature |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | conceptual framework |
| 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 | relevance |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 1 | 1 | 2018-01-17 | p. 61-83 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2018-1-page-61?lang=fr">https://shs.cairn.info/revue-accra-2018-1-page-61?lang=fr</a> |
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