Activity Accounting: An Activity-Based Costing Approach / Edition 1

Activity Accounting: An Activity-Based Costing Approach / Edition 1

by James A. Brimson
     
 

ISBN-10: 0471196282

ISBN-13: 9780471196280

Pub. Date: 07/21/1997

Publisher: Wiley

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

Overview

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.

Product Details

ISBN-13:
9780471196280
Publisher:
Wiley
Publication date:
07/21/1997
Series:
Wiley Professional Paperback Series
Edition description:
New Edition
Pages:
224
Product dimensions:
9.21(w) x 6.14(h) x 0.48(d)

Table of Contents

Activity Accounting and Enterprise Excellence.
The Changing Business Environment.
Activities, Activity Accounting, and Cost Management.
Why Activities.
Activity Analysis.
Activities of an Industrial Enterprise.
Activity Cost.
Calculating an Activity Cost.
Tracing Activity Cost.
Activity Product Cost.
Glossary.
Index.

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