Activity-based cost management making it work : a manager's guide to implementing and sustaining an effective ABC system / Gary Cokins.

Activity-based cost management making it work : a manager's guide to implementing and sustaining an effective ABC system / Gary Cokins.

xix, 226 pages : illustrations ; 24 cm

0786307404
9780786307401

A 9 COK.A

What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement.

Includes bibliographical references and index.

Chicago : Irwin Professional Pub., c1996.

eng