Integrated cost management: a companywide prescription for higher profits and lower costs
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Portland, Or.
Productivity Pr.
1996
|
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XVIII, 319 S. graph. Darst. |
ISBN: | 1563270544 |
Internformat
MARC
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100 | 1 | |a Sakurai, Michiharu |d 1937- |e Verfasser |0 (DE-588)115669620 |4 aut | |
245 | 1 | 0 | |a Integrated cost management |b a companywide prescription for higher profits and lower costs |c Michiharu Sakurai |
264 | 1 | |a Portland, Or. |b Productivity Pr. |c 1996 | |
300 | |a XVIII, 319 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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adam_text | Contents
Publisher s Message ix
Foreword xi
Preface xiii
Acknowledgments xvii
1 Current Management Accounting Practices in Japan 1
Changes in Corporate Goals and Management 2
Accounting Techniques
Effective versus Efficient Management 5
Cost Management versus Integrated Cost Management 6
Areas Addressed by Integrated Cost Management 9
Conclusion 15
References and Further Readings 16
2 The Impact of FA and CIM on Business Management 17
FA History 18
The Elements within FA 20
The Emergence of CIM 23
v
vi INTEGRATED COST MANAGEMENT CIM s Impact on Business Management 31
Conclusion 33
References and Further Readings 34
3 Target Costing for Strategic Cost Management 37
A Short History of Target Costing 38
Japanese Approach to Cost Management 40
Goals and Characteristics of Target Costing 44
Target Costing in Manufacturing Companies 47
Case Study: Determining and Analyzing Target Cost 60
Companies Suitable for Target Costing 62
Conclusion 64
References and Further Readings 65
4 Japanese Practices of Overhead Management 69
Overhead Management in Three Japanese Companies 71
Characteristics of Japanese Overhead Management 80
Conclusion 84
References and Further Readings 85
5 Activity-Based Costing and Overhead Management 87
Three Approaches to Overhead Management 88
Original ABC 93
Three Different Examples of Allocating Overhead 98
How to Install ABC 103
ABC versus Target Costing 106
ABC s Impact on Japanese Accountants 109
Activity-Based Management (ABM) 114
ABM Case Studies in Japan 117
Conclusion 124
References and Further Readings 126
6 Measuring and Evaluating Quality Costs 131
Quality Cost Management in the U.S. and Japan 132
What Is Quality? 133
The Goal of Quality Costing 135
What Is Quality Cost? 136
CONTENTS vji^
Balancing Prevention/Appraisal Costs against 140
Failure Costs
Use of Quality Costing 145
The Practice of Quality Costing in Japan 151
Conclusion 156
References and Further Readings 160
7 Life Cycle Costing 163
The Concept of Life Cycle Costing 164
The Method of Life Cycle Costing 168
The Application of Life Cycle Costing 174
Life Cycle Management in Japan 178
Conclusion 186
References and Further Readings 188
8 Investment Justification in CIM 191
Differences between Traditional and 191
Automated Equipment
Forecasting the Profits and Costs Related 193
to Automation
The Benefits of Investing in CIM 196
Choosing a Method of Investment Justification 201
An Illustration of Investment Justification 205
Conclusion 209
References and Further Readings 211
9 Cost Management for Software 213
Japan s Software Development Environment 214
The Characteristics of Cost Management for Software 217
Cost Accounting for Software 221
Cost Management Tools for Software 226
Conclusion 234
References and Further Readings 236
10 Chargeback Systems for Computer 239
Resources Consumption
The Chargeback System in America and Japan 240
vrn INTEGRATED COST MANAGEMENT Accounting for Information Processing Costs 243
Advantages and Disadvantages of 247
Chargeback Systems
Designing a Chargeback System 249
The Procedures of the Chargeback System 256
Conclusion 259
References and Further Readings 261
11 Performance Evaluation for High 263
Technology Companies
Frequent Use of ROI in American Companies 264
Periodic Income, Multiple Measures in Japan 265
ROS for High Technology Companies 271
Conclusion 276
References and Further Readings 279
12 Globalization and the Future of Management 283
Accounting
A Short History of Direct Foreign Investment Abroad 284
Management Accounting Issues in 288
Globalized Enterprises
Current Issues in Global Management Accounting 291
Conclusion 304
References and Further Readings 305
English/Japanese Glossary of Journals, Newspapers 309
and Organizations
About the Author 313
Index 315
|
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id | DE-604.BV024474366 |
illustrated | Illustrated |
indexdate | 2024-07-09T22:00:22Z |
institution | BVB |
isbn | 1563270544 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018450205 |
oclc_num | 728603096 |
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owner | DE-83 DE-188 |
owner_facet | DE-83 DE-188 |
physical | XVIII, 319 S. graph. Darst. |
publishDate | 1996 |
publishDateSearch | 1996 |
publishDateSort | 1996 |
publisher | Productivity Pr. |
record_format | marc |
spelling | Sakurai, Michiharu 1937- Verfasser (DE-588)115669620 aut Integrated cost management a companywide prescription for higher profits and lower costs Michiharu Sakurai Portland, Or. Productivity Pr. 1996 XVIII, 319 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450205&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Sakurai, Michiharu 1937- Integrated cost management a companywide prescription for higher profits and lower costs |
title | Integrated cost management a companywide prescription for higher profits and lower costs |
title_auth | Integrated cost management a companywide prescription for higher profits and lower costs |
title_exact_search | Integrated cost management a companywide prescription for higher profits and lower costs |
title_full | Integrated cost management a companywide prescription for higher profits and lower costs Michiharu Sakurai |
title_fullStr | Integrated cost management a companywide prescription for higher profits and lower costs Michiharu Sakurai |
title_full_unstemmed | Integrated cost management a companywide prescription for higher profits and lower costs Michiharu Sakurai |
title_short | Integrated cost management |
title_sort | integrated cost management a companywide prescription for higher profits and lower costs |
title_sub | a companywide prescription for higher profits and lower costs |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018450205&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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