Design of Cost Management Systems

The, Text, Cases and Readings

Robin Cooper, Robert S. Kaplan (Autoren)

Buch | Hardcover

592 Seiten

1991
Pearson (Verlag)
978-0-13-204124-9 (ISBN)

Infos

This collection of readings and cases analyzes the defects with existing, traditional cost management systems, and shows how to design systems that will provide value to a wide range of organizations.

Inhalt

1. Introduction to Cost Systems. 2. The Two Stage Process: Resources, Cost Centers, and Products. 3. Assigning the Expenses of Capacity Resources. 4. Systems for Operational Control and Performance Measurement. 5. Activity-Based Cost Systems for Manufacturing Expenses. 6. Using Activity-Based Cost Systems to Influence Behavior. 7. Activity-Based Systems in Service Organizations and Service Functions. 8. The Two Stage Process: Resources, Cost Centers, and Products. 9. Assigning the Expenses of Capacity Resources. 10. Systems for Operational Control and Performance Measurement. 11. Activity-Based Cost Systems for Manufacturing Expenses. 12. Using Activity-Based Cost Systems to Influence Behavior. 13. Activity-Based Systems in Service Organizations and Service Functions.

Produkt-Details

• Erscheint lt. Verlag: 1.5.1991
• Sprache: englisch
• Maße: 210 x 263 mm
• Gewicht: 1279 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung
• ISBN-10: 0-13-204124-3 / 0132041243
• ISBN-13: 978-0-13-204124-9 / 9780132041249
• Zustand: Neuware