Activity-based Models for Cost Management Systems

الغلاف الأمامي
Greenwood Publishing Group, 1995 - 283 من الصفحات
0 مراجعات

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

 

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المحتويات

Concepts and Terminology
3
JobOrder Costing for Manufacturing
21
Standard Costing
33
Budgeting
47
Allocation of Indirect Costs
73
ActivityBased Costing Systems
97
The Environment for ActivityBased Systems
99
ActivityBased Systems
111
ActivityBased Costing for Marketing
155
Managerial Accounting Analysis and Control
177
Cost Behavior
179
Breakeven and Contribution Margin Analysis
197
Relevant Costs and Revenues
215
Capital Budgeting
231
Return on Investment and Transfer Pricing
261
Bibliography
279

Designing ActivityBased Systems
119
ActivityBased Costing for Manufacturing
137
ActivityBased Analysis for Services
147

طبعات أخرى - عرض جميع المقتطفات

عبارات ومصطلحات مألوفة

مقاطع مشهورة

الصفحة 4 - ... from homes or the regular place of business, Board members and other appointees serving on an intermittent basis under this section shall be allowed travel expenses in accordance with section 5703 of title 5, United States Code. (f) Cost Accounting Standards Authority. — (1) The Board shall have the exclusive authority to make, promulgate, amend, and rescind cost accounting standards and interpretations thereof designed to achieve uniformity and consistency in the cost accounting standards...

حول المؤلف (1995)

RONALD J. LEWIS, Professor Emeritus of Accounting at Central Michigan University, has extensive experience in industry and academia and as an international lecturer. Among his various publications are Activity-Based Costing for Marketing and Manufacturing (Quorum, 1993) and his latest award-winning article Activity-Based Accounting for Marketing in Management Accounting.

معلومات المراجع