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Author : Robin W. Lucas
Publisher :
ISBN 13 : 9781863391467
Total Pages : pages
Book Rating : 4.3/5 (914 download)
Download or read book Activity Based Costing Manual written by Robin W. Lucas and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gary Cokins
Publisher : Irwin Professional Pub
ISBN 13 : 9780786307401
Total Pages : 226 pages
Book Rating : 4.3/5 (74 download)
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.
Author : Robert S. Kaplan
Publisher : Harvard Business Press
ISBN 13 : 1422163563
Total Pages : 283 pages
Book Rating : 4.4/5 (221 download)
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.
Author : Gary Cokins
Publisher : Wiley
ISBN 13 : 0471217271
Total Pages : 384 pages
Book Rating : 4.4/5 (712 download)
Download or read book Activity-Based Cost Management written by Gary Cokins and published by Wiley. This book was released on 2002-04-22 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proven strategy for reducing production and operating costs while increasing profits As the growth of the Internet shifts power to consumers, the pressure on companies to keep prices low will continue to mount. Increasingly corporations are relying on "margin management" and supply chain management as a means of keeping prices low while raising profits. Activity-based costing and management (ABC/M) data is key to succeeding in both these critical management strategies. This book explains how executives can effectively use the information furnished by cutting-edge ABC/M systems. The author, an acknowledged expert in the field, clearly defines the ABC/M system and explains how to use the information it provides for best results. He provides a rational framework for understanding the fifteen key defining characteristics of ABC/M and arms readers with an ABC/M Readiness Assessment test along with extremely user-friendly exhibits.
Author : Patrick Zeuner
Publisher : GRIN Verlag
ISBN 13 : 3656202486
Total Pages : 41 pages
Book Rating : 4.6/5 (562 download)
Download or read book Activity-Based Costing written by Patrick Zeuner and published by GRIN Verlag. This book was released on 2012-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e
Author : Douglas T. Hicks
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.3/5 (97 download)
Download or read book Activity-based Costing for Small and Mid-sized Businesses written by Douglas T. Hicks and published by John Wiley & Sons. This book was released on 1992 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Activity-based costing (ABC) is a cost accounting concept that can be used by almost any corporation (manufacturing or service) to gain a competitive advantage through greater understanding of its product and process costs. This book shows how an organization can adopt ABC in a practical, cost-effective way without dismantling current cost information systems.
Author : Douglas T. Hicks
Publisher : Wiley
ISBN 13 : 9780471237549
Total Pages : 382 pages
Book Rating : 4.2/5 (375 download)
Download or read book Activity-Based Costing written by Douglas T. Hicks and published by Wiley. This book was released on 2002-08-23 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: * A practical, cost-effective guide to ABC for small to medium companies. * Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior. * Feature an ongoing case study throughout the book documents the model-building process. * Provides a spreadsheet model blueprint that details data flows. * Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.
Author : John Innes
Publisher :
ISBN 13 : 9780749426200
Total Pages : 159 pages
Book Rating : 4.4/5 (262 download)
Download or read book A Practical Guide to Activity-based Costing written by John Innes and published by . This book was released on 1998-01-01 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Judith J. Baker
Publisher : Aspen Publishers
ISBN 13 : 9780834211278
Total Pages : 64 pages
Book Rating : 4.2/5 (112 download)
Download or read book Instructors Manual for Activity-Based Costing written by Judith J. Baker and published by Aspen Publishers. This book was released on 1998-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry Julius Lunt
Publisher :
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.:/5 (3 download)
Download or read book Manual of Cost Accounts written by Henry Julius Lunt and published by . This book was released on 1922 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James A. Brimson
Publisher :
ISBN 13 :
Total Pages : 234 pages
Book Rating : 4.4/5 (91 download)
Download or read book Activity Accounting written by James A. Brimson and published by . This book was released on 1991-03-13 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: New costing procedures for a new economic age Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way. Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization. Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.
Author : Gerardus Blokdyk
Publisher : 5starcooks
ISBN 13 : 9780655543046
Total Pages : 310 pages
Book Rating : 4.5/5 (43 download)
Download or read book Activity Based Costing A Complete Guide - 2019 Edition written by Gerardus Blokdyk and published by 5starcooks. This book was released on 2019-05-03 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Who develops detailed plans? Do you have the financial resources? Financial system: shock absorber or amplifier? Is there an accounting policy and procedure manual? Which current ratio do you prefer? Defining, designing, creating, and implementing a process to solve a challenge or meet an objective is the most valuable role... In EVERY group, company, organization and department. Unless you are talking a one-time, single-use project, there should be a process. Whether that process is managed and implemented by humans, AI, or a combination of the two, it needs to be designed by someone with a complex enough perspective to ask the right questions. Someone capable of asking the right questions and step back and say, 'What are we really trying to accomplish here? And is there a different way to look at it?' This Self-Assessment empowers people to do just that - whether their title is entrepreneur, manager, consultant, (Vice-)President, CxO etc... - they are the people who rule the future. They are the person who asks the right questions to make Activity Based Costing investments work better. This Activity Based Costing All-Inclusive Self-Assessment enables You to be that person. All the tools you need to an in-depth Activity Based Costing Self-Assessment. Featuring 928 new and updated case-based questions, organized into seven core areas of process design, this Self-Assessment will help you identify areas in which Activity Based Costing improvements can be made. In using the questions you will be better able to: - diagnose Activity Based Costing projects, initiatives, organizations, businesses and processes using accepted diagnostic standards and practices - implement evidence-based best practice strategies aligned with overall goals - integrate recent advances in Activity Based Costing and process design strategies into practice according to best practice guidelines Using a Self-Assessment tool known as the Activity Based Costing Scorecard, you will develop a clear picture of which Activity Based Costing areas need attention. Your purchase includes access details to the Activity Based Costing self-assessment dashboard download which gives you your dynamically prioritized projects-ready tool and shows your organization exactly what to do next. You will receive the following contents with New and Updated specific criteria: - The latest quick edition of the book in PDF - The latest complete edition of the book in PDF, which criteria correspond to the criteria in... - The Self-Assessment Excel Dashboard - Example pre-filled Self-Assessment Excel Dashboard to get familiar with results generation - In-depth and specific Activity Based Costing Checklists - Project management checklists and templates to assist with implementation INCLUDES LIFETIME SELF ASSESSMENT UPDATES Every self assessment comes with Lifetime Updates and Lifetime Free Updated Books. Lifetime Updates is an industry-first feature which allows you to receive verified self assessment updates, ensuring you always have the most accurate information at your fingertips.
Author : Charles T. Horngren
Publisher : Prentice Hall
ISBN 13 : 9780135673898
Total Pages : 1112 pages
Book Rating : 4.6/5 (738 download)
Download or read book Cost Accounting written by Charles T. Horngren and published by Prentice Hall. This book was released on 1997 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Julie Mabberley
Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 288 pages
Book Rating : 4.3/5 (97 download)
Download or read book The Price Waterhouse Guide to Activity-based Costing for Financial Institutions written by Julie Mabberley and published by McGraw-Hill Companies. This book was released on 1996 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: From banks to brokerage houses, profitability is the watchword for today's financial institutions. The search is unceasing for better ways to achieve it, maintain it, and defend it against competitive pressures. For some time, managers within financial institutions have been aware of a powerful new tool for cost analysis developed in the manufacturing sector: activity-based costing (ABC). A handful of financial services consultants around the world have been helping their financial services clients to migrate ABC from its birthplace in the manufacturing sector to the world of financial services, where it can be immensely effective as a basis for strategic decisions. It was time for a book that clarifies for general executives how ABC works and what contributions it can make to the formation of winning strategies. And it was time for a practical, comprehensive book that initiates management accountants in the financial services sector into this new approach to cost analysis. The Price Waterhouse Guide to Activity-Based Costing for Financial Institutions is that book. The ABC approach is particularly effective because financial services companies sell services as well as products. Profitability measurement cannot rely on older, more traditional methods of cost accounting, techniques that focus on the costs of raw materials and labor. The Price Waterhouse Guide to Activity-Based Costing for Financial Institutions shows how these firms can use the breakthrough concept of ABC in the same way that other companies manage all activities from the top down, more efficiently. This book explains the methods of this technique, with detailed guidelines that help firms plan for costs before theyoccur, rather than simply monitoring them.
Author : Michael C. O'Guin
Publisher : CCH Tax & Accounting
ISBN 13 : 9780138533182
Total Pages : 398 pages
Book Rating : 4.5/5 (331 download)
Download or read book The Complete Guide to Activity-based Costing written by Michael C. O'Guin and published by CCH Tax & Accounting. This book was released on 1991 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jan Emblemsvåg
Publisher : John Wiley & Sons
ISBN 13 : 047146919X
Total Pages : 338 pages
Book Rating : 4.4/5 (714 download)
Download or read book Life-Cycle Costing written by Jan Emblemsvåg and published by John Wiley & Sons. This book was released on 2003-05-27 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everyone jokes about the 20/20 hindsight of cost management. In Life-Cycle Costing, Jan Emblemsvag proposes to do something about it. Here's a new approach to life cycle costing that brings activity-based costing, risk, and uncertainty into the forefront. You'll focus on future costs and learn how you can perform any type of cost management activity better than before by introducing uncertainty into models and exploiting them to the max. Order your copy today!
Author : Zahirul Hoque
Publisher : Spiramus Press Ltd
ISBN 13 : 1904905013
Total Pages : 381 pages
Book Rating : 4.9/5 (49 download)
Download or read book Handbook of Cost and Management Accounting written by Zahirul Hoque and published by Spiramus Press Ltd. This book was released on 2005 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today's businesses.
