The proliferation of cost calculation methods, all described as innovative, presents a threefold problem: what to teach? What to research? How to choose the best method for a particular organisation?
This work puts forward a radically new approach to answering these questions. It combines three components: a meta-model of cost systems, a universal calculator and a matrix for analysing suitability.
Pierre Mévellec is a professor emeritus of business administration. He was the head of the Masters program in management control at the Université de Nantes. He has also worked as a consultant in the design of cost systems. He is the author of numerous books and articles on the subject.