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Crafting Efficiency in Managerial Costing System Design - Pieter W. Buys

Crafting Efficiency in Managerial Costing System Design (eBook)

An Integrated Design Science Approach

(Autor)

eBook Download: PDF
2024
181 Seiten
Springer Nature Singapore (Verlag)
978-981-97-0934-2 (ISBN)
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(CHF 83,60)
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This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner.

In doing so, the book illustrates how a design process embedded in the engineering field, i.e., design science research, can successfully engineer effective managerial costing systems. The book thus includes both academic researchers and industry practitioners, applying the contextual iterative solution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in the book is presented in a process model format, including systematic process flow illustrations and developmental guides, which are all supportive in enabling the design of effective managerial costing systems.





This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner.In doing so, the book illustrates how a design process embedded in the engineering field, i.e., design science research, can successfully engineer effective managerial costing systems. The book thus includes both academic researchers and industry practitioners, applying the contextual iterative solution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in the book is presented in a process model format, including systematic process flow illustrations and developmental guides, which are all supportive in enabling the design of effective managerial costing systems.
Erscheint lt. Verlag 25.3.2024
Zusatzinfo XX, 181 p. 43 illus., 42 illus. in color.
Sprache englisch
Themenwelt Mathematik / Informatik Informatik Datenbanken
Mathematik / Informatik Mathematik Finanz- / Wirtschaftsmathematik
Recht / Steuern Wirtschaftsrecht
Wirtschaft Betriebswirtschaft / Management Planung / Organisation
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
Schlagworte Action Design Research • ADR methodology • business process analysis • business process management • cost and management accounting • Design science paradigmatic application • eADR approach • Elaborated action design research • Engineering Management • Management Cybernetics • Managerial costing systems • Organisational performance management • Organisational systems • Performance Management • Process Improvement • Systems Engineering • systems thinking
ISBN-10 981-97-0934-2 / 9819709342
ISBN-13 978-981-97-0934-2 / 9789819709342
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