Title:
Activity-based costing and management
Personal Author:
Publication Information:
Chichester : John Wiley & Sons, 1995
ISBN:
9780471963318
Added Author:
Available:*
Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
---|---|---|---|---|---|
Searching... | 30000005030725 | HF5657.4 G52 1995 | Open Access Book | Book | Searching... |
On Order
Summary
Summary
This book takes activity-based costing and management beyond its purely technical aspects, and introduces a holistic approach to fundamental issues such as management of cost, time, quality, funds and other constraints. Activity-based costing and management is not just a new way of computing business figures, but requires a fundamental understanding of all management issues. By adopting a customer-oriented approach to the development of management and accounting systems the authors expose the shortcomings of traditional accounting systems. This practical book is much more than a collection of new cost measurement techniques, it emphasises the philosophies the modern accountant must adopt to help the organisation add value to its shares.
Table of Contents
Shortcomings of Traditional Cost Accounting |
Conceptual Framework of an Activity-Based Costing and Management System |
Costing Methodology for Raw Materials, Products and Services |
Customer and Market Profitability |
Income Measurement |
Process and Activity Analysis |
Cost Driver and Output Measure Analysis |
Cost Management |
Activity-Based Budgeting |
Performance Measurement |
Implementation |
Strategy Support |
Bibliography |
Index |