The design of cost management systems: text and cases
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ
Prentice Hall
1999
|
| Edition: | 2. ed. |
| Series: | The Robert S. Kaplan series in management accounting
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 536 S. Ill., graph. Darst. |
| ISBN: | 0135704170 |
Staff View
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| adam_text | Contents
Preface ix
1 COST AND PERFORMANCE MANAGEMENT SYSTEMS 1
Stage I Systems: Inadequate for Financial Reporting 2
Stage II Systems: Financial Reporting Driven 3
Stage III Systems: Develop Customized, Managerially Relevant, Stand¬
alone Systems 5
Stage IV Systems: Integrated Cost Management and Financial
Reporting 6
Summary 7
Cases 7 • Bridgeton Industries Automotive Component and Fabrication Plant 8
• Colorscope.lnc. 12 • Union Pacific (A) 22 • Union Pacific (B) 34 •
Brookwood Medical Center (A): A Cost Effective Health Care System 42 •
Indianapolis: hctivity-Based Costing of City Services (A) 48
2 TRADITIONAL STAGE II COST SYSTEMS: LINKING
RESOURCE EXPENSES TO COST CENTERS AND COST
OBJECTS 57
Direct Assignment 57
Indirect Cost Assignment 58
A Numerical Example 59
Two-Stage Diagrams 60
Limitations of Standard Cost, Flexible Budgeting Systems for Product
Costing 64
Limitations of Traditional Cost Systems for Feedback and Learning 65
CONTENTS
Summary 66
Cases 66 • Seligram, Inc.: Electronic Testing Operations 67 • Komatsu, Ltd.
(B): Profit Planning and Product Costing 72 • Mayers Tap, Inc. (A) 80*
Mayers Tap, Inc. (B) 84 • Mayers Tap, Inc. (C) 91 • Mueller-Lehmkuhl
GmbH 92 • Mitsubishi Kasei Corporation: Product Line Cost System 101 •
Digital Communications, Inc.: Encoder Device Division 113 • MetaboGmbH
Co. KG 120 • Peoria Engine Plant (A): Abridged 127
3 STAGE III SYSTEMS FOR LEARNING AND
IMPROVEMENT 136
Role for Nonflnancial Measures 136
Financial Information for Continuous Improvement 139
Kaizen Costing 139
Pseudo Profit Centers 140
Cases 141 • Romeo Engine Plant {Abridged) 143 • Analog Devices: The
Half-Life System 150 • Citizen Watch Company, Ltd.: Cost Reduction for Mature
Products 162 • Sumitomo Electric Industries, Ltd.: The Kaizen Program 168 •
Texas Eastman Company 178 • Higashimaru Shoyu Company, Ltd. (A): Price
Control System 190 • Olympus Optical Company, Ltd. (B): Functional Group
Management 198
4 ACTIVITY-BASED COSTING: INTRODUCTION 208
Why ABC Systems: The Pen Factories 208
Fundamentals of Activity-Based Cost Systems 210
Designing an ABC System 210
Where to Apply Activity-Based Cost Systems 216
ABC: The Accuracy-Cost Tradeoff 216
Summary 217
Cases 217 • The Classic Pen Company 219 • Western Dialysis Clinic (ABC
and Healthcare) 221 • Siemens Electric Motor Works (A) {Abridged) 223 •
]ohn Deere Components Works (A) {Abridged) 227 • ]ohn Deere Components
Works (B) 237
5 MEASURING THE COST OF RESOURCE CAPACITY 243
Measuring the Cost of Capacity Resources 244
The Fundamental Equation of Activity-Based Costing 245
Committed and Flexible Resources 246
From an ABC Resource Usage Model to Decisions about Resource
Supply 248
Assignment of Unused Capacity Costs 249
Summary 249
CONTEN1
Cases 250 • Micro Devices Division 251 • Hogan Containers 259 • Insteel
Wire Products: ABM at Andrews 259 • Lehigk Steel 265
6 OPERATIONAL AND STRATEGIC ACTIVITY-BASED
MANAGEMENT IN MANUFACTURING COMPANIES 277
ABC: The Organizational Cost Function 278
Operational ABM 278
Operational ABM: A Summary 282
Strategic Activity-Based Management: Product Mix and Pricing 282
ABC Product Profitability: The Whale Curve 282
Product-Related Actions 285
Summary 286
Cases 286 • Schrader Bellows (A) 287 • Schrader Bellows (B) 293 •
Schrader Bellows (D-l) 301 • Schrader Bellows (E) 302 • Activity-Based
Management at Stream International 309 • Maxwell Appliance Controls 322
7 STRATEGIC ACTIVITY-BASED MANAGEMENT FOR
CUSTOMERS AND SUPPLIERS 341
Selling, Marketing, Distribution, and Administrative Expenses: Fixed,
Variable, or Super-Variable 341
Customer Costing 343
Supplier Relationships 346
Vendor-Sustaining Costs 347
Assigning Business and Corporate-Level Expenses 348
Assigning Brand, Product-Line, and Channel Support Expenses 348
Summary 353
Cases 354 • Kanthal (A) 355 • Pillsbury. Customer Driven
Reengineering 363 • Seneca Foods 375 • Winchett Lighting, Inc. (A) 377
• Winchell Lighting, Inc. (B) 388
8 STRATEGIC ACTIVITY-BASED MANAGEMENT: PRODUCT
DEVELOPMENT 395
Choosing Activity Cost Drivers for Product Design: Accuracy versus
Influencing Behavior 395
Target Costing 397
Measuring Life-Cycle Costs and Profitability 401
Summary 402
Cases 402 • Hewlett-Packard: Roseville Networks Division 404 • Tektronix-.
Portable Instruments Division (A) 409 • Nissan Motor Company, Ltd.: Target
Costing System 417 • Olympus Optical Company, Ltd. (A): Cost Management for
Short Life-Cycle Products 430 • Euclid Engineering 439
iH CONTENTS
9 APPLYING ABC TO SERVICE INDUSTRIES 454
Changing Competitive Environment 456
A Complex Environment for Costing Products and Services 456
Demand for Product and Customer Costs by Service Companies 458
Summary 461
Cases 461 • St. Catherine of Alexandria Medical Center 462 • The
Co-operative hank 469 • Manufacturers Hanover Corporation: Customer
Profitability Report 480
1 0 STAGE IV: INTEGRATED COST SYSTEMS 492
Challenges of System Integration 493
Differences Between ABC and Operational Learning and Improvement
Systems 494
ABC and Financial Reporting 495
Fungible Resources 496
Stage IV: Integrating ABC and Operational Learning and Improvement
Systems 497
Summary 498
Cases 498 • Numerical Exercise on Costing the Use of Fungible Resources 498
• Shionogi Co., Ltd.: Product and Kaizen Costing Systems 500 • Hewlett-
Packard: Queensferry Telecommunications Division 509 • AT T Paradyne 515
1 1 STAGE IV: USING ABC FOR BUDGETING AND
TRANSFER PRICING 527
Why Activity-Based Budgeting? 527
What-If Analysis 533
Transfer Pricing 534
Summary 536
|
| adam_txt |
Contents
Preface ix
1 COST AND PERFORMANCE MANAGEMENT SYSTEMS 1
Stage I Systems: Inadequate for Financial Reporting 2
Stage II Systems: Financial Reporting Driven 3
Stage III Systems: Develop Customized, Managerially Relevant, Stand¬
alone Systems 5
Stage IV Systems: Integrated Cost Management and Financial
Reporting 6
Summary 7
Cases 7 • Bridgeton Industries Automotive Component and Fabrication Plant 8
• Colorscope.lnc. 12 • Union Pacific (A) 22 • Union Pacific (B) 34 •
Brookwood Medical Center (A): A Cost Effective Health Care System 42 •
Indianapolis: hctivity-Based Costing of City Services (A) 48
2 TRADITIONAL STAGE II COST SYSTEMS: LINKING
RESOURCE EXPENSES TO COST CENTERS AND COST
OBJECTS 57
Direct Assignment 57
Indirect Cost Assignment 58
A Numerical Example 59
Two-Stage Diagrams 60
Limitations of Standard Cost, Flexible Budgeting Systems for Product
Costing 64
Limitations of Traditional Cost Systems for Feedback and Learning 65
CONTENTS
Summary 66
Cases 66 • Seligram, Inc.: Electronic Testing Operations 67 • Komatsu, Ltd.
(B): Profit Planning and Product Costing 72 • Mayers Tap, Inc. (A) 80*
Mayers Tap, Inc. (B) 84 • Mayers Tap, Inc. (C) 91 • Mueller-Lehmkuhl
GmbH 92 • Mitsubishi Kasei Corporation: Product Line Cost System 101 •
Digital Communications, Inc.: Encoder Device Division 113 • MetaboGmbH
Co. KG 120 • Peoria Engine Plant (A): Abridged 127
3 STAGE III SYSTEMS FOR LEARNING AND
IMPROVEMENT 136
Role for Nonflnancial Measures 136
Financial Information for Continuous Improvement 139
Kaizen Costing 139
Pseudo Profit Centers 140
Cases 141 • Romeo Engine Plant {Abridged) 143 • Analog Devices: The
Half-Life System 150 • Citizen Watch Company, Ltd.: Cost Reduction for Mature
Products 162 • Sumitomo Electric Industries, Ltd.: The Kaizen Program 168 •
Texas Eastman Company 178 • Higashimaru Shoyu Company, Ltd. (A): Price
Control System 190 • Olympus Optical Company, Ltd. (B): Functional Group
Management 198
4 ACTIVITY-BASED COSTING: INTRODUCTION 208
Why ABC Systems: The Pen Factories 208
Fundamentals of Activity-Based Cost Systems 210
Designing an ABC System 210
Where to Apply Activity-Based Cost Systems 216
ABC: The Accuracy-Cost Tradeoff 216
Summary 217
Cases 217 • The Classic Pen Company 219 • Western Dialysis Clinic (ABC
and Healthcare) 221 • Siemens Electric Motor Works (A) {Abridged) 223 •
]ohn Deere Components Works (A) {Abridged) 227 • ]ohn Deere Components
Works (B) 237
5 MEASURING THE COST OF RESOURCE CAPACITY 243
Measuring the Cost of Capacity Resources 244
The Fundamental Equation of Activity-Based Costing 245
Committed and Flexible Resources 246
From an ABC Resource Usage Model to Decisions about Resource
Supply 248
Assignment of Unused Capacity Costs 249
Summary 249
CONTEN1
Cases 250 • Micro Devices Division 251 • Hogan Containers 259 • Insteel
Wire Products: ABM at Andrews 259 • Lehigk Steel 265
6 OPERATIONAL AND STRATEGIC ACTIVITY-BASED
MANAGEMENT IN MANUFACTURING COMPANIES 277
ABC: The Organizational Cost Function 278
Operational ABM 278
Operational ABM: A Summary 282
Strategic Activity-Based Management: Product Mix and Pricing 282
ABC Product Profitability: The Whale Curve 282
Product-Related Actions 285
Summary 286
Cases 286 • Schrader Bellows (A) 287 • Schrader Bellows (B) 293 •
Schrader Bellows (D-l) 301 • Schrader Bellows (E) 302 • Activity-Based
Management at Stream International 309 • Maxwell Appliance Controls 322
7 STRATEGIC ACTIVITY-BASED MANAGEMENT FOR
CUSTOMERS AND SUPPLIERS 341
Selling, Marketing, Distribution, and Administrative Expenses: Fixed,
Variable, or "Super-Variable" 341
Customer Costing 343
Supplier Relationships 346
Vendor-Sustaining Costs 347
Assigning Business and Corporate-Level Expenses 348
Assigning Brand, Product-Line, and Channel Support Expenses 348
Summary 353
Cases 354 • Kanthal (A) 355 • Pillsbury. Customer Driven
Reengineering 363 • Seneca Foods 375 • Winchett Lighting, Inc. (A) 377
• Winchell Lighting, Inc. (B) 388
8 STRATEGIC ACTIVITY-BASED MANAGEMENT: PRODUCT
DEVELOPMENT 395
Choosing Activity Cost Drivers for Product Design: Accuracy versus
Influencing Behavior 395
Target Costing 397
Measuring Life-Cycle Costs and Profitability 401
Summary 402
Cases 402 • Hewlett-Packard: Roseville Networks Division 404 • Tektronix-.
Portable Instruments Division (A) 409 • Nissan Motor Company, Ltd.: Target
Costing System 417 • Olympus Optical Company, Ltd. (A): Cost Management for
Short Life-Cycle Products 430 • Euclid Engineering 439
iH CONTENTS
9 APPLYING ABC TO SERVICE INDUSTRIES 454
Changing Competitive Environment 456
A Complex Environment for Costing Products and Services 456
Demand for Product and Customer Costs by Service Companies 458
Summary 461
Cases 461 • St. Catherine of Alexandria Medical Center 462 • The
Co-operative hank 469 • Manufacturers Hanover Corporation: Customer
Profitability Report 480
1 0 STAGE IV: INTEGRATED COST SYSTEMS 492
Challenges of System Integration 493
Differences Between ABC and Operational Learning and Improvement
Systems 494
ABC and Financial Reporting 495
Fungible Resources 496
Stage IV: Integrating ABC and Operational Learning and Improvement
Systems 497
Summary 498
Cases 498 • Numerical Exercise on Costing the Use of Fungible Resources 498
• Shionogi Co., Ltd.: Product and Kaizen Costing Systems 500 • Hewlett-
Packard: Queensferry Telecommunications Division 509 • AT T Paradyne 515
1 1 STAGE IV: USING ABC FOR BUDGETING AND
TRANSFER PRICING 527
Why Activity-Based Budgeting? 527
What-If Analysis 533
Transfer Pricing 534
Summary 536 |
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| dewey-full | 658.15/1121 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 21 |
| dewey-search | 658.15/11 21 |
| dewey-sort | 3658.15 211 221 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 2. ed. |
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| id | DE-604.BV023522650 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:33:14Z |
| indexdate | 2024-07-09T21:23:50Z |
| institution | BVB |
| isbn | 0135704170 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016842926 |
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| physical | XII, 536 S. Ill., graph. Darst. |
| publishDate | 1999 |
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| publisher | Prentice Hall |
| record_format | marc |
| series2 | The Robert S. Kaplan series in management accounting |
| spelling | Cooper, Robin 1951- Verfasser (DE-588)124715680 aut The design of cost management systems text and cases Robin Cooper ; Robert S. Kaplan 2. ed. Upper Saddle River, NJ Prentice Hall 1999 XII, 536 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier The Robert S. Kaplan series in management accounting Managerial accounting Cost accounting Konzeption (DE-588)4204973-8 gnd rswk-swf Kostenrechnungssystem (DE-588)4165387-7 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 s Konzeption (DE-588)4204973-8 s DE-604 Management Accounting (DE-588)4125415-6 s DE-188 Kostenrechnungssystem (DE-588)4165387-7 s Kaplan, Robert S. 1940- Verfasser (DE-588)121206815 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016842926&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cooper, Robin 1951- Kaplan, Robert S. 1940- The design of cost management systems text and cases Managerial accounting Cost accounting Konzeption (DE-588)4204973-8 gnd Kostenrechnungssystem (DE-588)4165387-7 gnd Management Accounting (DE-588)4125415-6 gnd Kostenmanagement (DE-588)4323274-7 gnd |
| subject_GND | (DE-588)4204973-8 (DE-588)4165387-7 (DE-588)4125415-6 (DE-588)4323274-7 |
| title | The design of cost management systems text and cases |
| title_auth | The design of cost management systems text and cases |
| title_exact_search | The design of cost management systems text and cases |
| title_exact_search_txtP | The design of cost management systems text and cases |
| title_full | The design of cost management systems text and cases Robin Cooper ; Robert S. Kaplan |
| title_fullStr | The design of cost management systems text and cases Robin Cooper ; Robert S. Kaplan |
| title_full_unstemmed | The design of cost management systems text and cases Robin Cooper ; Robert S. Kaplan |
| title_short | The design of cost management systems |
| title_sort | the design of cost management systems text and cases |
| title_sub | text and cases |
| topic | Managerial accounting Cost accounting Konzeption (DE-588)4204973-8 gnd Kostenrechnungssystem (DE-588)4165387-7 gnd Management Accounting (DE-588)4125415-6 gnd Kostenmanagement (DE-588)4323274-7 gnd |
| topic_facet | Managerial accounting Cost accounting Konzeption Kostenrechnungssystem Management Accounting Kostenmanagement |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016842926&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT cooperrobin thedesignofcostmanagementsystemstextandcases AT kaplanroberts thedesignofcostmanagementsystemstextandcases |