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Bibliographic Details
Main Authors:	Innes, John (Author), Mitchell, Falconer (Author)
Format:	Book
Language:	English
Published:	London [u.a.] Acad. Press 1993
Series:	The advanced management accounting and finance series
Subjects:	Algemene kosten Frais généraux - Comptabilité Overhead costs > Accounting Gemeinkosten
Online Access:	Inhaltsverzeichnis
Physical Description:	X, 140 S. graph. Darst.
ISBN:	0123721407

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MARC


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adam_text	Contents Series Editor s Preface v Acknowledgements vii 1 The Nature of Overhead Costs 1 Introduction 1 Costs 3 Cost elements 4 The overhead cost element 5 The varied dimensions of overhead cost 7 Financial significance 14 Overhead cost management 15 Discussion topics 17 2 The Unitization of Overhead: the Traditional Approach 18 Introduction 18 Unit cost information 19 Unitizing overheads: traditional practice 29 Non production overhead 30 Overhead unitization: issues arising 37 Commentary 51 Discussion topics 52 ix Contents 3 The Unitization of Overhead: an Activity Based Approach 54 The motivation for activity based costing 54 The origins of activity based costing 57 ABC basics 58 Developing an activity based product costing system 60 Activity based product costing: an example 68 Discussion 69 ABC and service costing 75 The pros and cons of activity based product costs 76 Discussion topics 80 4 Activity Based Cost Management 81 Introduction 81 Activity cost visibility 82 Cost behaviour patterns 86 Customer profitability analysis 88 Discussion 94 Performance measurement 94 Budgeting and control 97 Conclusion 100 Discussion topics 101 5 Overhead Cost Analysis and Management: Other Approaches 103 Introduction 103 General approaches 103 Ratio analysis 115 Non financial measures 117 Charge back systems 119 Specific approaches 121 Discussion topics 128 6 Conclusion 130 Discussion topics 132 References 133 Index 138 x
any_adam_object	1
author	Innes, John Mitchell, Falconer
author_facet	Innes, John Mitchell, Falconer
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author_sort	Innes, John
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building	Verbundindex
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ctrlnum	(OCoLC)29390124 (DE-599)BVBBV009599670
dewey-full	658.15 657.42
dewey-hundreds	600 - Technology (Applied sciences)
dewey-ones	658 - General management 657 - Accounting
dewey-raw	658.15 657.42
dewey-search	658.15 657.42
dewey-sort	3658.15
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
format	Book
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id	DE-604.BV009599670
illustrated	Illustrated
indexdate	2024-07-09T17:37:46Z
institution	BVB
isbn	0123721407
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-006344928
oclc_num	29390124
open_access_boolean
owner	DE-N2 DE-355 DE-BY-UBR DE-2070s
owner_facet	DE-N2 DE-355 DE-BY-UBR DE-2070s
physical	X, 140 S. graph. Darst.
publishDate	1993
publishDateSearch	1993
publishDateSort	1993
publisher	Acad. Press
record_format	marc
series2	The advanced management accounting and finance series
spelling	Innes, John Verfasser aut Overhead cost John Innes and Falconer Mitchell London [u.a.] Acad. Press 1993 X, 140 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The advanced management accounting and finance series Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd rswk-swf Gemeinkosten (DE-588)4156541-1 s DE-604 Mitchell, Falconer Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006344928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Innes, John Mitchell, Falconer Overhead cost Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd
subject_GND	(DE-588)4156541-1
title	Overhead cost
title_auth	Overhead cost
title_exact_search	Overhead cost
title_full	Overhead cost John Innes and Falconer Mitchell
title_fullStr	Overhead cost John Innes and Falconer Mitchell
title_full_unstemmed	Overhead cost John Innes and Falconer Mitchell
title_short	Overhead cost
title_sort	overhead cost
topic	Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd
topic_facet	Algemene kosten Frais généraux - Comptabilité Overhead costs Accounting Gemeinkosten
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006344928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT innesjohn overheadcost AT mitchellfalconer overheadcost

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