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Activity Based Costing And Capacity
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Book Synopsis Time-Driven Activity-Based Costing by : Robert S. Kaplan
Download or read book Time-Driven Activity-Based Costing written by Robert S. Kaplan and published by Harvard Business Press. This book was released on 2007-02-22 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Book Synopsis Activity-Based Costing and Capacity by : Robert S. Kaplan
Download or read book Activity-Based Costing and Capacity written by Robert S. Kaplan and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Activity-Based Cost Management by : Gary Cokins
Download or read book Activity-Based Cost Management written by Gary Cokins and published by John Wiley & Sons. This book was released on 2002-04-22 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bedingt durch das Internetzeitalter verlagert sich die Marktmacht mehr und mehr Richtung Verbraucher. Dadurch werden Unternehmen gezwungen, ihre Preise niedrig zu halten, wenn sie weiterhin wettbewerbsfähig bleiben und ihre Gewinne steigern wollen. Die Zauberformel, für die Verwirklichung dieses Ziels heisst: 'Activity-Based Costing and Management' (ABC/M) - das sich aus Prozesskostenrechung und Prozesskosten-Management zusammensetzt. Es liefert die Daten, mit deren Hilfe die beiden kritischen Managementstrategien - niedrige Preise und höhere Gewinne - erfolgreich umgesetzt werden können. Aber ABC/M liefert nicht nur ein genaueres Bild der Unternehmenskosten, sondern gleichzeitig wichtige Informationen, um bessere Entscheidungen zu treffen, höhere Gewinne zu erzielen und ein effektiveres Kostenmanagement zu betreiben. "Activity-Based Cost Management" ist ein praktischer Leitfaden, der speziell für Führungskräfte konzipiert wurde und anschaulich erklärt, wie ein ABC/M-Modell funktioniert, und wie man es schnell und problemlos in die Praxis umsetzt. Autor Gary Cokins, ein führender internationaler Experte auf diesem Gebiet, gibt Ihnen hier die Mittel an die Hand, ein effizientes ABC/M-Modell zu entwickeln und erfolgreich in Ihrem Unternehmen einzusetzen. Verständlich und unterhaltsam geschreiben. Ein maßgeblicher und unverzichtbarer Leitfaden zu einem topaktuellen Thema.
Book Synopsis Time-driven Activity-based Costing by : Robert S. Kaplan
Download or read book Time-driven Activity-based Costing written by Robert S. Kaplan and published by . This book was released on 2004 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: The traditional ABC model has been difficult for many organizations to implement because of the high costs incurred to interview and survey people for the initial ABC model, the use of subjective and costly-to-validate time allocations, and the difficulty of maintaining and updating the model as (i) processes and resource spending change, (ii) new activities are added, and (iii) increases occur in the diversity and complexity of individual orders, channels and customers. Time-driven ABC requires estimates of only two parameters: (1) the unit cost of supplying capacity and (2) the time required to perform a transaction or an activity.
Download or read book Cost & Effect written by Robert S. Kaplan and published by Harvard Business Press. This book was released on 1998 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Activity-Based Costing and Its Later Development Into Activity Based Budgeting and Management by : David Wagener
Download or read book Activity-Based Costing and Its Later Development Into Activity Based Budgeting and Management written by David Wagener and published by GRIN Verlag. This book was released on 2010-04-09 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, 15 entries in the bibliography, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedure that manufacturing accountants follow to separate the production expense of an accounting period from the cost of manufactured product inventories at the end of the period. (Johnson and Kaplan, 1991, p. 130) This technique of valuing inventory should, although often practiced, not be used for managerial decision making though. It oversimplifies the consumption of overhead costs by products, services and customers and therefore leads to distorted cost information. Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s, seems to provide more reliable information. The second part of this work describes the concept of ABC by summarizing the arguments of two pioneers in this field. In their book "Relevance Lost: The Rise and Fall of Management Accounting", first published in 1987, H. Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accountting and describe possible improvements. In part three the developments of ABC in the last 20 years are described by reviewing a choice of important literature. Part four then shows the impact that ABC had on implementing companies. The conclusion, part five, contains an assessment of the used literature and an evaluation of whether the critic of traditional management accounting has been overcome by ABC.
Book Synopsis Essentials of Cost Accounting for Health Care Organizations by : Steven A. Finkler
Download or read book Essentials of Cost Accounting for Health Care Organizations written by Steven A. Finkler and published by Jones & Bartlett Learning. This book was released on 2007 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an in-depth look at cost accounting for healthcare managers. Covers the foundations of cost accounting, information for planning and control, tools to aid in decision making, and future trends.
Book Synopsis Activity-based Costing and Activity-based Management for Health Care by : Judith J. Baker
Download or read book Activity-based Costing and Activity-based Management for Health Care written by Judith J. Baker and published by Jones & Bartlett Learning. This book was released on 1998 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
Book Synopsis Using Activity-Based Costing with Budgeted Expenses and Practical Capacity by : Robert S. Kaplan
Download or read book Using Activity-Based Costing with Budgeted Expenses and Practical Capacity written by Robert S. Kaplan and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The 123s of ABC in SAP by : Dawn J. Sedgley
Download or read book The 123s of ABC in SAP written by Dawn J. Sedgley and published by John Wiley & Sons. This book was released on 2018-04-16 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: Incorporate the Benefits of Activity-Based Costing into the Efficiencies of Your SAP R/3 System Given SAP's dominance in the enterprise resource planning (ERP) market, many companies and their managers encounter SAP AG applications in some form or another. Many of these organizations have recognized the value of utilizing Activity-Based Costing/Management concepts to perform more accurate cost assignments or drive performance initiatives. Managers are then faced with trying to determine how Activity-Based Costing can be incorporated into the SAP environment. The 123s of ABC in SAP is the first book of its kind designed to help business managers understand the capabilities of the SAP R/3 business application to support Activity-Based Costing, Management, and Budgeting. Divided into three parts-the conceptual foundation, the capabilities of SAP ABC, and integration with other tools-the book provides readers with the following: * An explanation of how Activity-Based Costing can be used with SAP * Helpful hints for implementing ABC into SAP * Insights into the most common difficulties and potential solutions when implementing ABC into SAP * Summary tables that highlight key decisions to be made, implementation hints, and organizational challenges * Detailed descriptions of SAP software applications to support the Activity-Based Costing approach as well as the integration of SAP R/3 with Oros software * Examples of the tandem usage of Resource Consumption Accounting with Activity-Based Costing
Download or read book Cost Management written by Ronald Hilton and published by McGraw-Hill/Irwin. This book was released on 2000-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Hilton/Maher/Selto text holds the more modern view that managers are active participants in cost minimization and control. Accountants are moving away from the traditional role of calculating and reporting results towards concentrating on the important tasks of timely analysis, interpretation, and communication of financial and related information.
Book Synopsis Process and Activity-Based Costing by :
Download or read book Process and Activity-Based Costing written by and published by Bookboon. This book was released on with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Emerging Practices in Cost Management by : Barry J. Brinker
Download or read book Emerging Practices in Cost Management written by Barry J. Brinker and published by Warren Gorham & Lamont. This book was released on 1994 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Activity-Based-Costing (ABC) by : Nadine Wiese
Download or read book Activity-Based-Costing (ABC) written by Nadine Wiese and published by GRIN Verlag. This book was released on 2009-11-09 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Advanced Management Accounting, language: English, abstract: Activity Based Costing, short ABC, was developed in the 1980s as it became apparent that the traditional management accounting practices could no longer meet the arising requirements due to a dramatically changing environment. Therefore, to detect this way towards ABC, this report will start to look at the book “Relevance Lost: The Rise and Fall of Management Accounting” of Johnson and Kaplan, where they introduce ABC as a recommendation to overcome the shortcomings of the traditional accounting method. In the subsequent passages of this paper, it is examined how the initial ABC proposed by Johnson and Kaplan has been criticised and expanded. Several impacts on organisations of ABC and its later developments into ABM and ABB are then reported. And finally, all findings will be summarised and it is discussed whether the original criticisms of traditional management accounting techniques really have been outperformed.
Book Synopsis Total Capacity Management by : The Ima Foundat Far
Download or read book Total Capacity Management written by The Ima Foundat Far and published by CRC Press. This book was released on 2020-07-26 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ten years in discussion and development, Total Capacity Management provides the most complete overview of the history and techniques of capacity cost management-a timely, yet timeless, issue applicable to both capital-intensive and labor-intensive organizations. Through explanations of various capacity cost management models, executives and managers can create the most appropriate model for their organization's distinct needs. Total Capacity Management shows the way for companies and managers to gain and maintain an exceptional competitive edge.
Book Synopsis Activity-based Cost Management Making it Work by : Gary Cokins
Download or read book Activity-based Cost Management Making it Work written by Gary Cokins and published by Irwin Professional Pub. This book was released on 1996 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement. Activity-Based Cost Management: Making It Work will walk you through the process so you can overcome barriers and successfully implement ABC. Activity-Based Cost Management: Making It Work doesn't just explain what ABC is, it shows you the mathematical calculations that support ABC and how you can implement ABC into your organization.
Book Synopsis Pricing for Profitability by : John L. Daly
Download or read book Pricing for Profitability written by John L. Daly and published by John Wiley & Sons. This book was released on 2002-07-15 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bei der Festlegung eines Produktpreises gibt es drei Möglichkeiten. Wird der Preis zu hoch angesetzt, verkauft sich das Produkt schlecht; wird er zu niedrig angesetzt, wird die Arbeit unrentabel. Nur dann, wenn der Preis produktangemessen ist, schlägt sich dies in guten Absatzzahlen und entsprechendem Gewinn für das Unternehmen nieder. Ebenso wie Activity-Based Costing (ABC - auslastungsorientierte Kostenrechnung) und Activity-Based Management (ABM - Prozesskostenmanagement) die Kostenrechnung revolutioniert haben, liefert die Methode des Activity-Based Pricing (kostenorientierte Preisgestaltung) einen disziplinierten Ansatz für die Preisbestimmung. Activity-Based Pricing berücksichtigt die tatsächlichen Produktions- und Servicekosten, die mit Hilfe des Activity-Based Costing exakt ermittelt werden können. Auf diese Weise kann man den Preis für das jeweilige Produkt genau festlegen. "Pricing for Profitability" erläutert ausführlich, wie ABC- und ABM-Verfahren angewendet werden müssen, um eine Preisgestaltung mit maximaler Gewinnaussicht zu erreichen. Darüber hinaus werden auch Preisstrategien für absatzstarke/absatzschwache Produkte sowie für komplexe und einfache Produkte diskutiert, die sich vom "Durchschnitt" abheben. "Pricing for Profitability" - Ein nützlicher Leitfaden für alle wettbewerbs- und gewinnorientierten Finanzleiter und Controller.
