Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management

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Activity-Based Costing and Its Later Development Into Activity Based Budgeting and Management

Author : David Wagener
Publisher : GRIN Verlag
ISBN 13 : 364058662X
Total Pages : 33 pages
Book Rating : 4.6/5 (45 download)

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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.

Activity-Based costing and its later development into activity based budgeting and management

Author : David Wagener
Publisher : GRIN Verlag
ISBN 13 : 3640142365
Total Pages : 15 pages
Book Rating : 4.6/5 (41 download)

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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 2008-08-21 with total page 15 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, 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.

From Cost to Performance Management

Author : Catherine Stenzel
Publisher : John Wiley & Sons
ISBN 13 : 0471483893
Total Pages : 349 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis From Cost to Performance Management by : Catherine Stenzel

Download or read book From Cost to Performance Management written by Catherine Stenzel and published by John Wiley & Sons. This book was released on 2003-07-25 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every manager is responsible for cost and performance management in one form or another. This book provides an unbiased survey and explanation of the cost and performance management approaches and methods currently available for application in business. Topics covered include cost management and performance management/measurement options including ABC/M, Total Quality Management, Supply Chain Management, and Balanced Scorecard. Contrasts with managerial accounting textbooks, which tend to be conceptual and theoretical and not easily adaptable to practical situations. Assists readers in choosing the best approach or blend of methods to address specific business problems. Supports learning through real-world applications. Provides a complete presentation of field-tested cost management and performance management/measurement options.

Activity-Based Cost Management

Author : Gary Cokins
Publisher : John Wiley & Sons
ISBN 13 : 9781119090359
Total Pages : 0 pages
Book Rating : 4.0/5 (93 download)

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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 2001-10-08 with total page 0 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.

Time-Driven Activity-Based Costing

Author : Robert S. Kaplan
Publisher : Harvard Business Press
ISBN 13 : 1422163563
Total Pages : 283 pages
Book Rating : 4.4/5 (221 download)

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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.

Activity-based Costing and Activity-based Management for Health Care

Author : Judith J. Baker
Publisher : Jones & Bartlett Learning
ISBN 13 : 9780834211155
Total Pages : 404 pages
Book Rating : 4.2/5 (111 download)

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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.

Handbook of Management Accounting Research

Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 0080467563
Total Pages : 745 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope

Principles of Accounting Volume 2 - Managerial Accounting

Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922943
Total Pages : 746 pages
Book Rating : 4.9/5 (229 download)

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Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin

Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Cost & Effect

Author : Robert S. Kaplan
Publisher : Harvard Business Press
ISBN 13 : 9780875847887
Total Pages : 380 pages
Book Rating : 4.8/5 (478 download)

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Book Synopsis Cost & Effect by : Robert S. Kaplan

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.

Activity Based Management

Author : Brian Plowman
Publisher : Routledge
ISBN 13 : 1351808532
Total Pages : 245 pages
Book Rating : 4.3/5 (518 download)

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Book Synopsis Activity Based Management by : Brian Plowman

Download or read book Activity Based Management written by Brian Plowman and published by Routledge. This book was released on 2017-09-29 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2001: Product and particularly customer profitability are black holes in most managers’ understanding of their business. Identifying customer revenue is easy but identifying what they cost - so we can understand whether or not they are profitable - is difficult. In a world in which competition, regulation and the increasing use of the Internet put ever greater pressure on margins it is vitally important to understand both product- and customer-profitability. Activity Based Management (ABM) enables you to do this. This book explains the power of using ABM to increase the profitability of your business. It provides step-by-step guidance on basic principles, comparisons between traditional methods, definitions of processes, activities and cost-drivers as well as details of data collection techniques and implementation steps. Through the book’s numerous detailed examples a logical picture builds up of how to obtain the benefits that ABM can deliver. On its own ABM will change management decision-making: by showing how ABM also supports other profit improvement initiatives such as Business Process Reengineering, Shareholder Value Added and Customer Relationship Management, managers will learn how they can use the best possible toolkit to put their business firmly on the road to leaps in profitability.

Budgeting Basics and Beyond

Author : Jae K. Shim
Publisher : John Wiley & Sons
ISBN 13 : 1118127978
Total Pages : 565 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Budgeting Basics and Beyond by : Jae K. Shim

Download or read book Budgeting Basics and Beyond written by Jae K. Shim and published by John Wiley & Sons. This book was released on 2011-09-29 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: A convenient and up-to-date reference tool for today's financial and nonfinancial managers in public practice and private industry If the very thought of budgets pushes your sanity over the limit, then this practical, easy-to-use guide is just what you need. Budgeting Basics and Beyond, Fourth Edition equips you with an all-in-one resource guaranteed to make the budgeting process easier, less stressful, and more effective. The new edition covers rolling budgets (forecasts), activity-based budgeting, life-cycle budgeting. Cloud computing, Balanced Scorecard, budgeting for nonprofit organizations, business simulations for executive and management training, and much more! Includes several new software packages, computer-based models and spreadsheet applications, including Value Chain Management software, Financial Planning and Performance software, Web 2.0, Cloud computing, and capital budgeting software Features case studies, illustrations, exhibits, forms, checklists, graphs, samples, and worked-out solutions to a wide variety of budgeting, planning, and control problems Offers financial planning and new types of financial modeling, variance analysis, Web-based budgeting, active budgeting illuminating "what-if" analyses throughout, spreadsheet applications, break-even analysis, project analysis, and capital budgeting Budgeting Basics and Beyond, Fourth Edition is a practical, easy-to-use problem-solver and up-to-date reference tool for today's financial and nonfinancial managers in public practice and private industry.

An Activity-based Cost Analysis of Recruit Training Operations at Marine Corps Recruit Depot, San Diego, California

Author : Jared J. Hansbrough
Publisher :
ISBN 13 :
Total Pages : 150 pages
Book Rating : 4.X/5 (6 download)

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Book Synopsis An Activity-based Cost Analysis of Recruit Training Operations at Marine Corps Recruit Depot, San Diego, California by : Jared J. Hansbrough

Download or read book An Activity-based Cost Analysis of Recruit Training Operations at Marine Corps Recruit Depot, San Diego, California written by Jared J. Hansbrough and published by . This book was released on 2000 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Activity-based costing has been embraced as the methodology which will be used to structure and organize cost management information for the Marine Corps. This methodology is applied to operations at the Marine Corps Recruit Depot, San Diego, California. Training operations have been examined for a three-year period from fiscal years 1997-1999. Cost analysis identifies total resource consumption of $230 million annually, depot level activities, and the services and products provided by the depot. Detailed information is provided for determining the cost to train a Marine, which is $13,300. Capacity analysis discusses the output of training operations under four capacity frameworks, theoretical, practical, normal, and annual budgeted capacity. Analysis of minimum resource usage examines process scheduling and the quantity of training companies needed. The core competencies of the depot are discussed and value chain analysis is used to map the depot activities into the Porter value chain model. Final recommendations offer improvements to existing ABC models and opportunities for operational cost savings.

Certified Management Accountant (CMA) Part 1 2019

Author : MUHAMMAD ZAIN
Publisher : Zain Academy
ISBN 13 :
Total Pages : 155 pages
Book Rating : 4./5 ( download)

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Book Synopsis Certified Management Accountant (CMA) Part 1 2019 by : MUHAMMAD ZAIN

Download or read book Certified Management Accountant (CMA) Part 1 2019 written by MUHAMMAD ZAIN and published by Zain Academy. This book was released on 2018-10-07 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concise notes for the prospective CMA candidates to pass in the 1st attempt.

Case Studies in Performance Management

Author : Tony C. Adkins
Publisher : John Wiley & Sons
ISBN 13 : 0471792829
Total Pages : 272 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis Case Studies in Performance Management by : Tony C. Adkins

Download or read book Case Studies in Performance Management written by Tony C. Adkins and published by John Wiley & Sons. This book was released on 2006-06-23 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Case Studies in Performance Management "With this book, Tony Adkins has made an important contribution to the body of knowledge of managerial accounting." --From the Foreword by Gary Cokins, lead strategist, Business Performance Management Solutions group with SAS Institute and internationally recognized expert in advanced cost management and performance improvement systems "If you want to achieve direction, traction, and speed in business, Case Studies in Performance Management: A Guide from the Experts is a must-read . . . jam-packed with golden nuggets you can put to work immediately." --Jason Jennings, bestselling author of Think Big, Act Small, Less Is More and It's Not the Big That Eat the Small . . . It's the Fast That Eat the Slow "Tony has the insight found only from actual implementations of ABC/PM.Using this as lens, he has brought the collective experience of experts into focus." --Mohan Nair, author of Essentials of Balanced Scorecard and Activity-Based Information Systems "Tony Adkins has lived the life of a true ABC/PM road warrior. His collection of case studies reaches beyond the theory to capture the harsh reality of what it takes to successfully implement performance management. A must-read for anyone wise enough to learn from those who have gone before." --Chris M. Pieper, CEO, FormRouter, Inc. (former founder and CEO of ABC Technologies) "Everyone who reads this book will gain a solid appreciation of the substance and value of performance management in varied industry settings and applications." --Dr. Peter B. B. Turney, President and Chief Executive Officer of Cost Technology, Inc. and author of Common Cents If you're looking for a way to dramatically improve your company's performance and get back its competitive edge, Case Studies in Performance Management: A Guide from the Experts will show you how other businesses, driven to remain competitive by changes in their industries, learned to work smarter using ABC/PM in today's tough business environment. Noteworthy commentary from experts in the field including Ashok Vadgama and Alan Stratton helps you understand ABC/PM and how to execute its sound strategies in your own business.

Department of the Interior and Related Agencies Appropriations for Fiscal Year 2001

Author : United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies
Publisher :
ISBN 13 :
Total Pages : 710 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Department of the Interior and Related Agencies Appropriations for Fiscal Year 2001 by : United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies

Download or read book Department of the Interior and Related Agencies Appropriations for Fiscal Year 2001 written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on the Department of the Interior and Related Agencies and published by . This book was released on 2001 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:

108-1 Hearings: Department of the Interior and Related Agencies Appropriations For 2004, Part 2, 2003, *

Author :
Publisher :
ISBN 13 :
Total Pages : 2146 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis 108-1 Hearings: Department of the Interior and Related Agencies Appropriations For 2004, Part 2, 2003, * by :

Download or read book 108-1 Hearings: Department of the Interior and Related Agencies Appropriations For 2004, Part 2, 2003, * written by and published by . This book was released on 2003 with total page 2146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Department of the Interior and Related Agencies Appropriations for ...

Author : United States. Congress. Senate. Committee on Appropriations
Publisher :
ISBN 13 :
Total Pages : 2204 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Department of the Interior and Related Agencies Appropriations for ... by : United States. Congress. Senate. Committee on Appropriations

Download or read book Department of the Interior and Related Agencies Appropriations for ... written by United States. Congress. Senate. Committee on Appropriations and published by . This book was released on 2007 with total page 2204 pages. Available in PDF, EPUB and Kindle. Book excerpt: