Activity-based costing : making it work for small and mid-sized companies
著者
書誌事項
Activity-based costing : making it work for small and mid-sized companies
（Wiley cost management series）
John Wiley, c1999
2nd ed
- : pbk
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注記
First ed. published as: Activity-based costing for small and mid-sized businesses : an implementation guide, 1992
Includes index
内容説明・目次
内容説明
* A practical, cost-effective guide to ABC for small to medium companies.
* Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
* Feature an ongoing case study throughout the book documents the model-building process.
* Provides a spreadsheet model blueprint that details data flows.
* Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.
目次
Activity-Based Costing: The First Decade.
Strange Case of Ace Manufacturing.
What Is Activity-Based Costing.
Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs.
Logic of Activity-Based Costing.
Case Study: ACME Distributors.
Decision Costing: The Real Reason for Activity-Based Costs.
Activity-Based Costing Model Toolbox.
Developing Cost Flow-Down Structures: Case Studies.
Building a Cost Accumulation and Distribution Model.
Small-Time manufacturing: Developing the Conceptual Model.
Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation.
Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution.
Small-Time Manufacturing: Product Costing.
Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis.
Small-Time Manufacturing: Multiyear Costing and Pricing.
Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization.
Making Activity-Based Costing Work at the Small and Mid-Sized Business.
Index.
「Nielsen BookData」 より