Cost & effect : using integrated cost systems to drive profitability and performance / Robert S. Kaplan, Robin Cooper.
By: Kaplan, Robert S.
Contributor(s): Cooper, Robin.
Material type:
BookPublisher: Boston : Harvard Business School Press, c1998Description: xi, 357 p. : ill. ; 24 cm.ISBN: 9780875847887(alk. paper).Other title: Cost and effect.Subject(s): Activity-based costingDDC classification: 658.1552 Online resources: Publisher's Description and Content Page | Item type | Current location | Call number | Copy number | Status | Date due |
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Monograph
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Indian Institute of Management Udaipur B4/3 | 658.1552 KRS (Browse shelf) | 1 | Available |
Includes bibliographical references (p. [323]-345) and index.
1. Introduction : cost and performance management systems -- 2. Four-stage model for designing cost and performance management systems -- 3. Stage II : standard cost and flexible budgeting systems -- 4. Stage III systems for learning and improvement : upgrading and supplementing standard cost systems -- 5. Stage III systems for learning and improvement : kaizen costing and pseudo-profit centers -- 6. Activity-based costing : introduction -- 7. Measuring the cost of resource capacity -- 8. Activity-based management : operational applications -- 9. Strategic activity-based management : product mix and pricing -- 10. Strategic activity-based management : customers -- 11. Strategic activity-based management : supplier relationships and product development -- 12. ABC in service industries -- 13. Extending activity-based cost systems -- 14. Stage IV : integrating ABC with enterprise-wide systems -- 15. Stage IV : using ABC for budgeting and transfer pricing
Cost and Effect is written for the general manager, and explains activity-based costing systems. It focuses on creating integrated, knowledge-based systems that provide managers with meaningful information, not just data.
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