Wegmann, Grégory; Stephen, Nozile - HAL - 2009
This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In … the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of … Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC …