An ABC manager's primer: straight talk on activity-based costing
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Burr Ridge, Ill.
Irwin
1993
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 64 S. Ill., graph. Darst. |
| ISBN: | 0866412204 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Table of Contents
Foreword v
Preface vii
About the Authors ix
Section 1: The Rise of Activity Based Costing (ABC) 1
What Is ABC? 1
Why ABC Is Becoming Popular 1
The Multiple Uses for ABC 4
Why Activity Based Management? 5
Section 2: How ABC Systems Are Built 7
The Importance of Understanding ABC Design 7
The ABC/ABM Framework 7
Tools for Information Collection 13
Defining ABC/ABM to Satisfy Requirements 15
Maintaining Congruency 19
Profit Distortions from Traditional Cost Systems 20
Seeing the Overall Picture 22
A Word of Caution for ABC Users 23
Section 3: Activity Based Management 25
ABC/ABM s Dual Axes 25
Defining Activities and Their Level of Detail 27
The Role of Activities 28
The Role of Activity and Operational Cost Drivers 29
Section 4: The Third Dimension—The Power of Attributes 31
How Attributes Turn Hunches into Facts 31
ABC/ABM as a Change Management Tool 32
Examples of Popular Attributes 34
Designing for Activity Based Product Cost and
Activity Based Management 38
xi
xii An ABC Manager s Primer
Section 5: ABM Benchmarking and Business Process Redesign
and Reengineering 41
The Effect of Business Process Reengineering 42
Section 6: Understanding Cost Variability for Accurate
Cost Estimating and Budgeting 45
The Myths of Full Absorption Costing 45
Activity Based Budgeting or
Activity Requirement Planning (ARP) 47
Activity Based Cost Estimating for Quoting 49
Controlling Acceptable Imprecision 49
Section 7: Understanding Customer Demands and Profitability 51
Section 8: The Unification of Quality, Time, and Cost Data 55
Agile Manufacturing 57
Activity Based Management Applications 59
References 63
Appendix 65
|
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| indexdate | 2024-07-09T20:06:37Z |
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| isbn | 0866412204 |
| language | English |
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| physical | XII, 64 S. Ill., graph. Darst. |
| publishDate | 1993 |
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| spelling | Cokins, Gary Verfasser aut An ABC manager's primer straight talk on activity-based costing by Gary Cokins ; Alan Stratton ; Jack Helbling Burr Ridge, Ill. Irwin 1993 XII, 64 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Activity-based costing Cost accounting Managerial accounting Management (DE-588)4037278-9 gnd rswk-swf Prozesskostenrechnung (DE-588)4273840-4 gnd rswk-swf Prozesskostenrechnung (DE-588)4273840-4 s DE-604 Management (DE-588)4037278-9 s Stratton, Alan Verfasser aut Helbling, Jack Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013134081&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cokins, Gary Stratton, Alan Helbling, Jack An ABC manager's primer straight talk on activity-based costing Activity-based costing Cost accounting Managerial accounting Management (DE-588)4037278-9 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4273840-4 |
| title | An ABC manager's primer straight talk on activity-based costing |
| title_auth | An ABC manager's primer straight talk on activity-based costing |
| title_exact_search | An ABC manager's primer straight talk on activity-based costing |
| title_full | An ABC manager's primer straight talk on activity-based costing by Gary Cokins ; Alan Stratton ; Jack Helbling |
| title_fullStr | An ABC manager's primer straight talk on activity-based costing by Gary Cokins ; Alan Stratton ; Jack Helbling |
| title_full_unstemmed | An ABC manager's primer straight talk on activity-based costing by Gary Cokins ; Alan Stratton ; Jack Helbling |
| title_short | An ABC manager's primer |
| title_sort | an abc manager s primer straight talk on activity based costing |
| title_sub | straight talk on activity-based costing |
| topic | Activity-based costing Cost accounting Managerial accounting Management (DE-588)4037278-9 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd |
| topic_facet | Activity-based costing Cost accounting Managerial accounting Management Prozesskostenrechnung |
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