Activity accounting : an activity-based costing approach
著者
書誌事項
Activity accounting : an activity-based costing approach
(The Wiley/National Association of Accountants professional book series)
J. Wiley, 1991
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注記
Includes index
内容説明・目次
内容説明
This text describes an approach to cost management which allows the accountant to break down any organization into its separate activities and to measure each activity's cost effectiveness. The aim of the technique is to identify wasteful activities and to set more realistic performance targets.
目次
- Activity Accounting and Enterprise Excellence
- The Changing Business Environment
- Activities, Activity Accounting, and Cost Management
- Why Activities
- Activity Analysis
- Activities of an Industrial Enterprise
- Activity Cost
- Calculating an Activity Cost
- Tracing Activity Cost
- Activity Product Cost
- Glossary
- Index.
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