By P. Mevellec
Ranging from the commercial modelling of the association, this cutting edge publication proposes a mapping of all kinds (conventional and ABC) of expense structures presently in use. layout and relevance are formalized utilizing a brief record of parameters. The theoretical proposition is illustrated, via 19 structures outfitted on a special database.
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Sample text
One may consider that these are ‘push’ costing systems. The eight and ninth scenarios appear to me hypothetical. As far as we know, no conventional system uses a transfunctional approach in calculation of costs in an explicit manner. One could imagine organizations that are technically organized in a transfunctional manner, such as the process industry and organizations managed by projects. We think that in these organizations the process or projects are cost objects and not specific models supporting the calculation of costs.
The third scenario is characterized by the introduction of transfunctionality at the level of the unit of analysis. Here it is a question of a deliberate approach associated more often than not with the concern of respect for homogeneity. The unit of analysis in such a case is constituted irrespective of any hierarchical and functional constraints. It is the result of the aggregation of similar tasks and operations, or else structurally and stably linked to the production of a clearly identified output.
In its strict definition, the homogeneous section suggested by Lieutenant Colonel Emile Rimailho is constituted by a series of tasks invariably carried out in sequence, leading to a physical or immaterial production. In this definition, no reference is made to a workshop or a responsibility centre. Where production is analysed minutely, the result is a multitude of homogeneous sections in the workshop or department. Likewise, Clinton H. Scovell’s suggestion of constructing a costing system based on automated and not manual work amounts to shying away from strict reference to hierarchical and functional organizations.