Activity-Based Models for Cost Management Systems

Activity-Based Models for Cost Management Systems
Автор
 
Год
 
Страниц
 
124
ISBN
 
0899309658
Издатель
 
Research Foundation of the Institute of Chartered Financial Analysts
Категория
 
Корпоративные финансы

Описание:

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also...

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