In the early phases of the product life cycle, the costs controls became a major decision tool in the competitiveness of the companies due to the world competition. After defining the problems related to this control difficulties, we will present an approach using a concept of cost entity...

The control of the costs, as soon as possible of the product life cycle, became a major asset in the competitiveness of the companies confronted with the universalization of competition. After having proposed the problems related this control difficulties, we will present an approach defining a...

The last few years have seen significant improvements in the concepts, methods and the general approaches to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is...

Le résultat des toutes prochaines élections présidentielles dépendra étroitement de la façon dont s'effectuera le report des voix qui se sont portées sur les huit candidats éliminés à l'issue du premier tour. Il est donc très instructif de savoir comment les reports se sont effectués...