Cost & Effect / Using Intergrated Cost Systems to Drive Profitability and Performance
Cost & Effect / Using Intergrated Cost Systems to Drive Profitability and Performance
- Harvard Business School Press, 1997
- 370
This book provides a comprehensive overview of the principles, possible uses, and benefits of activity-based management that will help managers mine its full potential. Preface, Introduction: Cost and Performance Management Systems, Four-Stage Model for Designing Cost and Performance Measurement Systems, Standard Cost and Flexible Budgeting Systems, Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems, Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers, Measuring the Cost of Resource Capacity, Activity-Base Management: Operational Applications, Strategic Activity-Based Management: Product Mix and Pricing, Strategic Activity-Based Management: Customers, Strategic Activity-Based Management: Supplier Relationships and Product Development, ABC in Service Industries, Extending Activity-Based Cost Systems, Integrating ABC with Enterprise-Wide Systems, Using ABC for Budgeting and Transfer Pricing, Notes, Index.
875847889
This book provides a comprehensive overview of the principles, possible uses, and benefits of activity-based management that will help managers mine its full potential. Preface, Introduction: Cost and Performance Management Systems, Four-Stage Model for Designing Cost and Performance Measurement Systems, Standard Cost and Flexible Budgeting Systems, Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems, Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers, Measuring the Cost of Resource Capacity, Activity-Base Management: Operational Applications, Strategic Activity-Based Management: Product Mix and Pricing, Strategic Activity-Based Management: Customers, Strategic Activity-Based Management: Supplier Relationships and Product Development, ABC in Service Industries, Extending Activity-Based Cost Systems, Integrating ABC with Enterprise-Wide Systems, Using ABC for Budgeting and Transfer Pricing, Notes, Index.
875847889