The design of cost management systems : text and cases
著者
書誌事項
The design of cost management systems : text and cases
（The Robert S. Kaplan series in management accounting）
Prentice Hall, c1999
2nd ed
大学図書館所蔵 件 / 全61件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
内容説明・目次
内容説明
Exemplifying today's leading-edge practices, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations.* NEW - 100% new textual material integrated with the cases. * NEW - Integrates entirely new teaching material to enhance case analyses. * NEW - Presents many new cases. * NEW - Offers a critical study of service industry and activity-based budgeting. * NEW - Enhanced coverage of ABC in Chapter 4. * NEW - Coverage of the Role of Capacity in Chapter 5. *100% new textual material integrated with the cases. *Integrates entirely new teaching material to enhance case analyses. *Presents many new cases. *Offers a critical study of service industry and activity-based budgeting. *Enhanced coverage of ABC in Chapter 4. *Coverage of the Role of Capacity in Chapter 5. *Provides valuable insights into the latest practice and design philosophies. *Opens with a thorough introduction to cost systems - with discussions on: - Their use. - Product and process costing. - Operational control. - Financial reporting. - Strategic relevance.
*Considers the foundations of activity-based costing, including the necessity of it for companies, cost hierarchy, and activity attributes. *Looks at target costing, and ABC and product design and development.
目次
1. Cost and Performance Management Systems.
Bridgeton Industries Automotive Component and Fabrication Plant. Colorscope, Inc., Union Pacific, Brookwood Medical Center: A Cost Effective Health Care System, Indianapolis: Activity-Based Costing of City Services.
2. Traditional Stage II Cost Systems: Linking Resource Expenses to Cost Centers and Cost Objects.
Seligram, Komatsu, Mayers Tap, Mueller-Lehmkuhl, Mitsubishi Kasei, Digital Communication, Metabo, Peoria Engine Plant.
3. Stage III Cost Systems to Promote Learning and Improvement.
Romeo Engine Plant, Analog Devices, Citizen Watch, Sumitomo Electric Industries, Olympus Optical (B), Texas Eastman, Higashimaru Shoyu, Olympus Optical (C).
4. Activity-Based Costing: Foundations.
Classic Pen, Siemens EMW, John Deere.
5. Measuring and Managing Capacity Costs.
Micro-Devices Division, Hogan's Containers, Insteel, Lehigh Steel.
6. Operational and Strategic ABM: Manufacturing Companies.
ABM at Stream International, Schrader Bellows, Maxwell Appliance Controls.
7. Using Cost Systems for Managing Customer and Supplier Relationships.
Kanthal, Winchell Lighting, Pillsbury: Customer-Focused Reengineering, Seneca Foods.
8. Using Cost Systems for Designing and Developing New Products.
HP: Roseville RND, Tektronix, (A&B) Nissan, Olympus Optical (A), Komatsu, Euclid (A&B) Engineering.
9. ABC in Service Companies.
Bay Medical Center, St. Katherine Hospital, Co-operative Bank, Manufacturers Hanover.
10. Developing Integrated Cost Systems.
HP: QTD. AT&T Paradyne, Shionogi Pharmaceuticals.
11. Using ABC for Budgeting and Transfer Pricing.
「Nielsen BookData」 より