Time-driven activity-based costing: a simpler and more powerful path to higher profits
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Tim...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass.
Harvard Business School Press
2007
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| Schlagworte: | |
| Online-Zugang: | Table of contents only |
| Zusammenfassung: | In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings. |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XV, 266 S. graph. Darst. 25 cm |
| ISBN: | 9781422101711 1422101711 |
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| 500 | |a Includes bibliographical references and index | ||
| 520 | 3 | |a In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings. | |
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| dewey-ones | 658 - General management |
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| dewey-search | 658.15/52 |
| dewey-sort | 3658.15 252 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| index_date | 2024-07-02T20:36:20Z |
| indexdate | 2024-07-09T21:14:39Z |
| institution | BVB |
| isbn | 9781422101711 1422101711 |
| language | English |
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| spelling | Kaplan, Robert S. 1940- Verfasser (DE-588)121206815 aut Time-driven activity-based costing a simpler and more powerful path to higher profits Robert S. Kaplan ; Steven R. Anderson Boston, Mass. Harvard Business School Press 2007 XV, 266 S. graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings. Custeio baseado em atividades larpcal Kostenberekening gtt Tempo (administração) larpcal Tijdmanagement gtt Activity-based costing Time management Prozesskostenrechnung (DE-588)4273840-4 gnd rswk-swf Prozessanalyse Prozessmanagement (DE-588)4496282-4 gnd rswk-swf Zeitfaktor (DE-588)4190602-0 gnd rswk-swf Prozesskostenrechnung (DE-588)4273840-4 s Prozessanalyse Prozessmanagement (DE-588)4496282-4 s Zeitfaktor (DE-588)4190602-0 s DE-604 Anderson, Steven R. Verfasser aut http://www.loc.gov/catdir/toc/ecip073/2006035423.html Table of contents only |
| spellingShingle | Kaplan, Robert S. 1940- Anderson, Steven R. Time-driven activity-based costing a simpler and more powerful path to higher profits Custeio baseado em atividades larpcal Kostenberekening gtt Tempo (administração) larpcal Tijdmanagement gtt Activity-based costing Time management Prozesskostenrechnung (DE-588)4273840-4 gnd Prozessanalyse Prozessmanagement (DE-588)4496282-4 gnd Zeitfaktor (DE-588)4190602-0 gnd |
| subject_GND | (DE-588)4273840-4 (DE-588)4496282-4 (DE-588)4190602-0 |
| title | Time-driven activity-based costing a simpler and more powerful path to higher profits |
| title_auth | Time-driven activity-based costing a simpler and more powerful path to higher profits |
| title_exact_search | Time-driven activity-based costing a simpler and more powerful path to higher profits |
| title_exact_search_txtP | Time-driven activity-based costing a simpler and more powerful path to higher profits |
| title_full | Time-driven activity-based costing a simpler and more powerful path to higher profits Robert S. Kaplan ; Steven R. Anderson |
| title_fullStr | Time-driven activity-based costing a simpler and more powerful path to higher profits Robert S. Kaplan ; Steven R. Anderson |
| title_full_unstemmed | Time-driven activity-based costing a simpler and more powerful path to higher profits Robert S. Kaplan ; Steven R. Anderson |
| title_short | Time-driven activity-based costing |
| title_sort | time driven activity based costing a simpler and more powerful path to higher profits |
| title_sub | a simpler and more powerful path to higher profits |
| topic | Custeio baseado em atividades larpcal Kostenberekening gtt Tempo (administração) larpcal Tijdmanagement gtt Activity-based costing Time management Prozesskostenrechnung (DE-588)4273840-4 gnd Prozessanalyse Prozessmanagement (DE-588)4496282-4 gnd Zeitfaktor (DE-588)4190602-0 gnd |
| topic_facet | Custeio baseado em atividades Kostenberekening Tempo (administração) Tijdmanagement Activity-based costing Time management Prozesskostenrechnung Prozessanalyse Prozessmanagement Zeitfaktor |
| url | http://www.loc.gov/catdir/toc/ecip073/2006035423.html |
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