Activity-based Models for Cost Management SystemsActivity-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. |
ما يقوله الناس - كتابة مراجعة
المحتويات
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 |
279 | |
Designing ActivityBased Systems | 119 |
ActivityBased Costing for Manufacturing | 137 |
ActivityBased Analysis for Services | 147 |
281 | |