Contemporary cost management:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
London u.a.
Chapman & Hall
1993
|
| Edition: | 1. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 187 S. |
| ISBN: | 0412452103 |
Staff View
MARC
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| 245 | 1 | 0 | |a Contemporary cost management |c Takeo Yoshikawa ... |
| 250 | |a 1. ed. | ||
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Record in the Search Index
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|---|---|
| adam_text | Contents
Acknowledgements ix
1 Introduction 1
2 Cost and cost management 3
Introduction 3
Cost 4
The process of cost incurrence 6
Costs in financial statements 11
Cost management 13
References 14
3 Conventional cost analysis 15
Introduction 15
Accounting cost analysis 16
Conclusion 32
References 33
4 Target costing 35
Introduction 35
Design to cost 38
Target cost concepts 38
Factors involved in setting target costs 40
Establishing the target costs 41
Assignment of target cost 47
Assignment to functions 49
Assignment to component blocks 52
vi CONTENTS
Assignment to cost items 54
Assignment to designers 54
Conclusion 55
References 55
5 Functional analysis 57
Introduction 57
Basic steps 59
Worksheets 64
Implications of functional analysis for
management accountants 69
Advantages 71
References 73
6 Cost estimation 73
Introduction 73
Classification of cost estimation 76
Cost items 78
Timing of cost estimation 81
Problems of cost estimation 81
Cost estimation based on functions 83
Cost estimation by cost table 84
Adjustments by experience curve effect 84
Adjustments by special factors 85
References 85
7 Cost tables 87
Introduction 87
Definition 87
Classification 88
Building a cost table 91
Bottom up approach 92
Top down approach 96
Procedures in compiling cost tables 100
Conclusions 104
References 105
8 Activity based costing: product costs 107
Introduction 107
The traditional problem 107
CONTENTS vii
Activity based costing 110
Structuring the ABC system 112
ABC and the service sector 120
Assessing activity based product and service costs 122
References 124
9 Activity based cost management 127
Introduction 127
Cost visibility 127
Cost analysis 129
Budgeting and variance analysis 134
Influencing behaviour 137
Performance measurement 139
Customer profitability 140
Conclusion 142
References 143
10 Stocks and throughput 145
Introduction 145
The JIT concept 146
JIT and accounting 148
The nature of throughput accounting 151
Throughput accounting assessment 155
Conclusion 156
References 157
11 Strategic management accounting 159 N
Introduction 159
Shareholder value analysis 161
Value chain analysis 163
Non financial performance measures 165
Product life cycle costing and management 166
Target costing, functional analysis, cost tables
and ABC 168
References 169
12 Conclusions 171
Management accounting change 171
Key areas of emphasis 172
Final comment 173
viii CONTENTS
References 1 3
Author Index 175
Subject Index 177
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| physical | VIII, 187 S. |
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| publisher | Chapman & Hall |
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| spelling | Contemporary cost management Takeo Yoshikawa ... 1. ed. London u.a. Chapman & Hall 1993 VIII, 187 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Kostenberekening gtt Cost accounting Cost control Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Kostenkontrolle (DE-588)4032585-4 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 s Kostenkontrolle (DE-588)4032585-4 s DE-604 Kostenrechnung (DE-588)4032592-1 s 1\p DE-604 Yoshikawa, Takeo Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006362851&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Contemporary cost management Accountancy gtt Kostenberekening gtt Cost accounting Cost control Kostenrechnung (DE-588)4032592-1 gnd Finanzmanagement (DE-588)4139075-1 gnd Kostenkontrolle (DE-588)4032585-4 gnd |
| subject_GND | (DE-588)4032592-1 (DE-588)4139075-1 (DE-588)4032585-4 |
| title | Contemporary cost management |
| title_auth | Contemporary cost management |
| title_exact_search | Contemporary cost management |
| title_full | Contemporary cost management Takeo Yoshikawa ... |
| title_fullStr | Contemporary cost management Takeo Yoshikawa ... |
| title_full_unstemmed | Contemporary cost management Takeo Yoshikawa ... |
| title_short | Contemporary cost management |
| title_sort | contemporary cost management |
| topic | Accountancy gtt Kostenberekening gtt Cost accounting Cost control Kostenrechnung (DE-588)4032592-1 gnd Finanzmanagement (DE-588)4139075-1 gnd Kostenkontrolle (DE-588)4032585-4 gnd |
| topic_facet | Accountancy Kostenberekening Cost accounting Cost control Kostenrechnung Finanzmanagement Kostenkontrolle |
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