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Cost and Effect Using Integrated Cost Systems to Drive Profitability and Performance

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ISBN-10: 0875847889

ISBN-13: 9780875847887

Edition: 1997

Authors: Robert S. Kaplan, Robin Cooper

List price: $45.00
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Cost and Effect is written for the general manager, and explains activity-based costing systems. It focuses on creating integrated, knowledge-based systems that provide managers with meaningful information, not just data.
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Book details

List price: $45.00
Copyright year: 1997
Publisher: Harvard Business Review Press
Publication date: 12/1/1997
Binding: Hardcover
Pages: 384
Size: 6.50" wide x 10.00" long x 1.75" tall
Weight: 1.936
Language: English

Preface
Introduction: Cost and Performance Management Systems
Four-Stage Model for Designing Cost and Performance Measurement Systems
Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System
Stage III Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems
Stage III Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers
Activity-Based Costing: Introduction Appendix: ABC Activity and Process Dictionary
Measuring the Cost of Resource Capacity
Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities
Strategic Activity-Based Management: Product Mix and Pricing
Strategic Activity-Based Management: Customers
Strategic Activity-Based Management: Supplier Relationships and Product Development Appendix: Target Costing
ABC in Service Industries
Extending Activity-Based Cost Systems
Stage IV: Integrating ABC with Enterprise-Wide Systems
Stage IV: Using ABC for Budgeting and Transfer Pricing
Notes
Index
About the Authors