Activity costing for engineers:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Taunton
Research Studies Press u.a.
1994
|
| Schriftenreihe: | Engineering management series
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 154 S. |
| ISBN: | 0863801609 0471944394 |
Internformat
MARC
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| 100 | 1 | |a Innes, John |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Activity costing for engineers |c John Innes, Falconer Mitchell and Takeo Yoshikawa |
| 264 | 1 | |a Taunton |b Research Studies Press u.a. |c 1994 | |
| 300 | |a XIV, 154 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Engineering management series |v 1 | |
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| 700 | 1 | |a Mitchell, Falconer |e Verfasser |4 aut | |
| 700 | 1 | |a Yoshikawa, Takeo |e Verfasser |4 aut | |
| 830 | 0 | |a Engineering management series |v 1 |w (DE-604)BV010803697 |9 1 | |
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Datensatz im Suchindex
| _version_ | 1804125287621853184 |
|---|---|
| adam_text | ix
CONTENTS
Chapter 1 An Overview of Traditional Costing 1
Introduction 1
Uses 3
Mechanics 4
Costing for Control 9
Costing and Decision Making 12
Conclusion 15
Chapter 2 Activity Based Product Costing The Approach 16
The Emergence of ABC 16
Origins 18
The ABC Concept 20
Situational Considerations 21
Motives 23
Other Applications 24
Limitations 26
Activities 26
Traditional and Activity Based Approaches 28
Construction of an Activity Based Product
Costing System 30
Step 1 Activity Identification 30
Step 2 Activity Costing 33
Step 3 Cost Driver Selection 36
Step 4 Cost Driver Rate Application to Products 43
Variation of the ABC Method 44
Conclusion 46
References 48
Chapter 3 Activity Based Product Costing The Mechanics 50
Practical Example 50
Discussion of Practical Example 54
Using Activity Based Product Costs 56
Ex Post Performance Measures 57
Decision Making 59
Cost Modelling 62
Design 63
Conclusion 67
References 68
Chapter 4 Analysing Activity Costs 69
Costing and Cost Management 69
Identifying Activities 70
Analysing Activities 73
Primary and Secondary Activities 73
Core, Support and Diversionary Activities 74
Value Added and Non Value Added Activities 76
Costing Activities 79
Activity Based Budgeting 82
Budget Setting 83
Feedback Information 85
Conclusion 87
References 90
Chapter 5 Activity Based Cost Management 91
Definition 91
Specific Example Engineering Company 92
Electronics Company 97
Activity Improvement 99
Design 102
XI
Performance Measurement 103
Operational Measures 104
Strategic Measures 110
Conclusions 114
References 117
Chapter 6 Complementary Techniques 120
Zero Base Budgeting 120
Charge Back 121
Target Costing 122
Cost Tables 125
Functional Cost Analysis 127
Conclusions 134
References 135
Chapter 7 Conclusions 137
Costing 137
Cost Management 142
Final Thoughts 144
References 146
Author Index 147
Subject Index 149
|
| any_adam_object | 1 |
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| bvnumber | BV010803696 |
| callnumber-first | T - Technology |
| callnumber-label | TA183 |
| callnumber-raw | TA183 |
| callnumber-search | TA183 |
| callnumber-sort | TA 3183 |
| callnumber-subject | TA - General and Civil Engineering |
| classification_rvk | QP 830 ZG 9200 |
| ctrlnum | (OCoLC)29878283 (DE-599)BVBBV010803696 |
| dewey-full | 658.15/52 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/52 |
| dewey-search | 658.15/52 |
| dewey-sort | 3658.15 252 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Technik Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV010803696 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:59:10Z |
| institution | BVB |
| isbn | 0863801609 0471944394 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007217467 |
| oclc_num | 29878283 |
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| owner | DE-703 DE-634 DE-83 |
| owner_facet | DE-703 DE-634 DE-83 |
| physical | XIV, 154 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Research Studies Press u.a. |
| record_format | marc |
| series | Engineering management series |
| series2 | Engineering management series |
| spelling | Innes, John Verfasser aut Activity costing for engineers John Innes, Falconer Mitchell and Takeo Yoshikawa Taunton Research Studies Press u.a. 1994 XIV, 154 S. txt rdacontent n rdamedia nc rdacarrier Engineering management series 1 Custo (contabilidade) larpcal Kostenbeheersing gtt Ingenieurwissenschaften Engineering Estimates Ingenieur (DE-588)4026955-3 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Ingenieur (DE-588)4026955-3 s Kostenrechnung (DE-588)4032592-1 s DE-604 Mitchell, Falconer Verfasser aut Yoshikawa, Takeo Verfasser aut Engineering management series 1 (DE-604)BV010803697 1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007217467&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Innes, John Mitchell, Falconer Yoshikawa, Takeo Activity costing for engineers Engineering management series Custo (contabilidade) larpcal Kostenbeheersing gtt Ingenieurwissenschaften Engineering Estimates Ingenieur (DE-588)4026955-3 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4026955-3 (DE-588)4032592-1 |
| title | Activity costing for engineers |
| title_auth | Activity costing for engineers |
| title_exact_search | Activity costing for engineers |
| title_full | Activity costing for engineers John Innes, Falconer Mitchell and Takeo Yoshikawa |
| title_fullStr | Activity costing for engineers John Innes, Falconer Mitchell and Takeo Yoshikawa |
| title_full_unstemmed | Activity costing for engineers John Innes, Falconer Mitchell and Takeo Yoshikawa |
| title_short | Activity costing for engineers |
| title_sort | activity costing for engineers |
| topic | Custo (contabilidade) larpcal Kostenbeheersing gtt Ingenieurwissenschaften Engineering Estimates Ingenieur (DE-588)4026955-3 gnd Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | Custo (contabilidade) Kostenbeheersing Ingenieurwissenschaften Engineering Estimates Ingenieur Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007217467&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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