Also by Pierre Mevellec
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1 Cost Systems Design
2 Also by Pierre Mevellec Les Systèmes de coûts, objectifs, paramètres de conception et analyse comparée, Dunod et l Orde des Experts Comptables, Paris 2005 Le calcul de coût dans les organisations, Repères, La découverte, Paris 1995 Eléments fondamentaux de Comptabilité, co-authored by Guy Rochery, Vuibert Paris 1990 Gestion financière dans les organisations coopératives, co-authored by Michel Belley, Gaëtan Morin éditeur, Chicoutimi, 1985 Introduction au calcul de coûts, E-Thèque, 2002, fiche_livre.asp?pid=2661
3 Cost Systems Design Pierre Mevellec
4 Pierre Mevellec 2009 Softcover reprint of the hardcover 1st edition All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No portion of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, Saffron House, 6-10 Kirby Street, London EC1N 8TS. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The author has asserted his right to be identified as the author of this work in accordance with the Copyright, Designs and Patents Act First published 2009 by PALGRAVE MACMILLAN Palgrave Macmillan in the UK is an imprint of Macmillan Publishers Limited, registered in England, company number , of Houndmills, Basingstoke, Hampshire RG21 6XS. Palgrave Macmillan in the US is a division of St Martin's Press LLC, 175 Fifth Avenue, New York, NY Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. Palgrave and Macmillan are registered trademarks in the United States, the United Kingdom, Europe and other countries. ISBN ISBN (ebook) DOI / This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. Library of Congress Cataloging-in-Publication Data Mevellec, Pierre, 1944 Cost systems design / Pierre Mevellec. p. cm. Includes bibliographical references and index. 1. Cost accounting. 2. Activity-based costing. I. Title. HF5686.C8M dc
5 Contents List of Figures List of Tables Acknowledgements viii ix x Introduction 1 Part I Theoretical Approach 1 The Rationale behind Costing Systems Managing resources Interacting with the environment Orienting behaviour 8 2 The General Parameters of Modelling Choice of language The perimeter The status Units of analysis 17 3 The Creation of Architecture Modalities of the constitution of the unit of analysis Hierarchization and allocation Bases for cost allocation 31 4 A Panorama of Existing Systems Broad categories of systems Analysis of the two black boxes Conventional systems Non-conventional systems 42 5 Analysis of Relevance Internal relevance External relevance Relevance from the viewpoint of behaviour orientation 57 6 From Enterprise Model to Cost Calculation The tradition of unit costs Unit cost in non-volumetric context 63 v
6 vi Contents 6.3 Predominance of a single cost object Multiplication of cost objects 65 7 Widening of Perimeters in New Models Total cost over the life cycle Non-transactional costs Composite costs 73 8 Articulation with Other Tools of Control and Management Key indicators as support for cost-value dialogue Presentation of key indicators Costing models and quality management Costing model and stakeholders 81 9 Evolution of Costing Systems The slowing down of evolution Promising trends in evolution Costs and their Utilization Price and unit cost Information concerning costs and cost management 90 Conclusion 93 Appendix 95 A.1 Subsidization 95 A.2 Basic data 96 A.3 Effect of diversified activities in a cost centre 98 A.4 Effect of relative costs of activities 101 A.5 The effect of batch size 102 Part II Presentation of the Cost Systems Families 11 Cost Systems: Synthetic Presentation and Quantified Illustrations Cost architecture Common characteristics Conventional Systems Direct value added (DVA) Theory of Constraints (TOC) Variable cost Direct cost Basic full cost 146
7 Contents vii 12.6 All direct Hierarchized responsibility centres Value added units method (VAU) Homogeneous cost pools method Hierarchized homogeneous cost pools method Non-conventional Models ABC Model ABC Model ABC Model 010 functional ABC Model 011 (hierarchized and value creation oriented) ABC Model ABC Model ABC Model 110 (functional) ABC Model MBM (Management by Means) Tables of synthesis 300 Bibliography 307 Index 309
8 Figures 1.1 Managing costs Functioning of organizations without cost systems Tree diagram of costing systems based on general parameters Example of transfunctional activities Macro-activity proposed by Peter Turney, (common cents, 1991) Transfunctional process (Mevellec, OCE case) Four categories of systems Conventional systems Non-conventional systems Functioning of a VAU system starting from year Analysis network in a full costs system Mechanism of unit cost calculation Autoclosure in the costing systems Curves of expenses incurred and disbursed over the life cycle of a product Example of spatial analysis framework in automotive industry Structure of the Tableau de bord The balanced scorecard Example of a process linked to the stakeholder financial market Evolution cycle of costing systems Mechanics of selling price fixing The basic structure Manufacturing process 113 viii
9 Tables 3.1 Abstract of 92 tasks at the headquarters of a food industry firm Generic matrix of unit cost calculation of an object Deployment of the KPI at the process level Deployment of the KPI at the activity level Cost and income statement before inventory Bill of materials Bill of operations Production and sales volume Materials used Cost of operations Products by order Products by customer Orders by customer 120 ix
10 Acknowledgements I am greatly indebted to several people who helped transform my research work, conducted mostly in French into this book in English. I would like, in particular, to thank Pr. Surinder Jathaul from Chandigarh University, Tom Becker from Nantes. I am also indebted to my foreign colleagues who have encouraged this project, especially Pr. John Innes from Dundee, Pr. Dinesh Gupta from Chandigarh, Pr. Matti Sievanen from Tampere. I am also gratefull to my doctoral students and local colleagues Noel Barbu, Thierry Bertrand, Marie Catalo, Jean-Marc Lauzanas, Pascal Perrot, who contributed through their questions and discussions to the development of this work. x
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