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Activity-based cost management making it work : a manager's guide to implementing and sustaining an effective ABC system / Gary Cokins.
1996
A 9 COK.A
Available at WIPO Library
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Items
Details
Title
Activity-based cost management making it work : a manager's guide to implementing and sustaining an effective ABC system / Gary Cokins.
Author
Description
xix, 226 pages : illustrations ; 24 cm
ISBN
0786307404
9780786307401
9780786307401
Alternate Call Number
A 9 COK.A
Summary
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.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Ch. 1. ABC/ABM: What It Is and Is Not
Ch. 2. Why Some ABC/ABM Systems Fail
Ch. 3. A Framework for Mapping Cost Flows
Ch. 4. ABC Is about Flowing Costs
Ch. 5. The Unification of Time, Cost, and Quality
Ch. 6. Implementation: Preparing for Success
Ch. 7. Implementation: An ABC/ABM Installation Roadmap
Ch. 8. Common Misconceptions about ABC/ABM
Ch. 9. Sustaining the ABC/ABM System
Ch. 10. Final Thoughts on ABC/ABM.
Ch. 2. Why Some ABC/ABM Systems Fail
Ch. 3. A Framework for Mapping Cost Flows
Ch. 4. ABC Is about Flowing Costs
Ch. 5. The Unification of Time, Cost, and Quality
Ch. 6. Implementation: Preparing for Success
Ch. 7. Implementation: An ABC/ABM Installation Roadmap
Ch. 8. Common Misconceptions about ABC/ABM
Ch. 9. Sustaining the ABC/ABM System
Ch. 10. Final Thoughts on ABC/ABM.
Series
Published
Chicago : Irwin Professional Pub., c1996.
Language
English
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