- Inbunden (Hardback)
- Antal sidor
- McGraw-Hill Publishing Company
- Cooper, Robin
- index, notes
- 245 x 166 x 37 mm
- Antal komponenter
- 750 g
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Cost and Effect
Using Integrated Cost Systems to Drive Profitability and Performance
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* Determine where improvements in quality, efficiency, and productivity will have the highest payoffs.
* Assist front-line employees in their learning and improvement activities.
* Make better product mix and capital investment decisions.
* Negotiate more effectively on price, product features, quality, delivery, and service to promote win-win relationships with your customers.
* Choose low-cost suppliers who are truly low cost, not just low price.
* Design products and services that meet customers' expectations-and that can be produced and delivered at a profit.
* Integrate your activity-based cost system into reporting and budgeting processes to reveal the sources of excess capacity. everyone involved in running a business-from general managers and strategic planners to financial executives, it professionals, and operations managers-must read this book to learn how innovative cost and performance measurement systems can enhance their organizational profitability and performance.
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Robert S. Kaplan is the Marvin Bower Professor of Leadership Development at the Harvard Business School. He is the co-author of The Balanced Scorecard and Relevance Lost and the editor of Measures for Manufacturing Excellence.
1. Introduction: Cost and Performance Management Systems
2. Four-Stage Model for Designing Cost and Performance Measurement Systems
3. Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System
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 Appendix: ABC Activity and Process Dictionary
7. Measuring the Cost of Resource Capacity
8. Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities
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
Appendix: Target Costing
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
About the Authors