Activity-based management for service industries, government entities, and nonprofit organizations

書誌事項

Activity-based management for service industries, government entities, and nonprofit organizations

James A. Brimson, John Antos

Wiley, c1994

  • : cloth

大学図書館所蔵 件 / 30

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

内容説明

Activity-based management accounting is a form of cost accounting that is based on the various activities an organization uses in its business processes. Each activity is broken down into its separate activities, and each activity's cost/performance effectiveness is measured. This text demonstrates how to take activity-based management and use its techniques to achieve competitive advantage. The authors establish performance measures linked to time, value, service, quality, flexibility, cost and performance, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs.

目次

  • Activity-Based Management and Enterprise Excellence
  • The Changing Service Environment
  • Activities, Activity Management and Cost Management
  • Why Activities?
  • Activity Analysis
  • Activities of an Enterprise
  • Activity Cost
  • Calculating an Activity Cost
  • Tracing Activity Cost
  • Activity Service Cost
  • Activity Based Budgeting
  • Examples.

「Nielsen BookData」 より

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