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Cost & effect : using integrated cost systems to drive profitability and performance

Author: Robert S Kaplan; Robin Cooper
Publisher: Boston : Harvard Business School Press, ©1998.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:
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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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Robert S Kaplan; Robin Cooper
ISBN: 0875847889 9780875847887
OCLC Number: 37254390
Description: xi, 357 pages : illustrations ; 24 cm
Contents: 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
Other Titles: Cost and effect
Responsibility: Robert S. Kaplan, Robin Cooper.

Abstract:

Demonstrates how the principles of activity-based costing and other advanced cost management techniques, such as target and kaizen costing, can drive business performance. This book describes systems  Read more...

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