The design of cost management systems : text, cases, and readings
著者
書誌事項
The design of cost management systems : text, cases, and readings
（The Robert S. Kaplan series in management accounting）
Prentice Hall, c1991
- : hbk
- : pbk
- : Prentice-Hall International ed
大学図書館所蔵 件 / 全56件
-
: hbk335.96||162141893,
: pbk335.96||162135601, : Prentice-Hall International ed335.96||162125801 -
: pbk336.85/C6670094092376,
: Prentice-Hall International ed336.85/C6670091163774, : hdk336.85/C6670207110189 -
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内容説明・目次
- 巻冊次
-
: Prentice-Hall International ed ISBN 9780132027892
内容説明
During recent years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables students to analyze the defects with existing, traditional systems, and shows them how to design systems that provide value to their employing organizations. Key features of this book include case studies tested in American universities and teaching notes on the cases.
目次
- Introduction to cost systems
- the two-stage process - resources, cost centres and products
- assigning the expenses of capacity resources
- systems for operational control and performance measurement
- activity-based cost systems for manufacturing expenses
- using activity-based cut systems to influence behaviour
- activity-based systems in service organizations and service functions.
- 巻冊次
-
: hbk ISBN 9780132041249
内容説明
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.
目次
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.
- 巻冊次
-
: pbk ISBN 9780132041812
内容説明
During the past years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables the reader to analyze the defects of existing, traditional systems and offers advice on designing systems.
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