Activity-Based Costing for Marketing and Manufacturing

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The declining domination of American manufacturers in world class markets has resulted in widespread criticism of traditional costing methods. Activity-based accounting for manufacturing costs emerged in the 1980s to satisfy the changes taking place in production methods and techniques, such as Just-in-Time Inventory Control and Flexible Manufacturing Systems. Although activity-based costing methods may be new in manufacturing processes, they have been advocated and applied by marketing managers since the late 1960s, according to Professor Lewis. The accounting profession has finally recognized the advantages of activity-based concepts and methods for both marketing and manufacturing functions. This book shows how activity-based methods and other cost analysis and control techniques may be used by manufacturing and marketing managers.

Part I explains the cost concepts and terminology used in modern businesses and describes the concept of a fully integrated manufacturing and costing system. In world class competition the costing systems must serve the total needs of management, not just financial reporting requirements. Costing systems must be flexible and multi-purpose, which is both possible and practical with state-of-the-art computers and software. Part II summarizes the traditional cost accounting systems, describing job-costing and standard costing systems. The allocation of costs becomes more important with technological advances. A full chapter is devoted to the methods of allocation and the changes required to satisfy advanced manufacturing and activity-based costing techniques. Part III illustrates activity-based costing for manufacturing, activity-based costing for marketing, and an activity-based approach to the behavior of costs as well as explaining the traditional factors of variability. Part IV describes the techniques that are necessary for analysis and control of costs by management. To be well informed, managers must know the fundamentals of break-even analysis, relevant costing, capital budgeting, ROI and transfer pricing. The book makes these techniques easy to understand and to apply to real-life situations. It is particularly appropriate for manufacturing managers involved in operations, and for all marketing managers.

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Product Details

  • ISBN-13: 9780899308012
  • Publisher: ABC-CLIO, Incorporated
  • Publication date: 5/30/1993
  • Edition description: New Edition
  • Pages: 248
  • Lexile: 1410L (what's this?)
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.63 (d)

Meet the Author

RONALD J. LEWIS is Professor Emeritus of Accounting, Central Michigan University. He spent several years as a budget and cost analyst at Ford Motor Company and in marketing at Burroughs Corporation before becoming a college professor.

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Table of Contents

I Concepts and Environment
1 Cost Concepts and Terminology 3
2 Fully Integrated Manufacturing and Costing Systems 23
II Traditional Costing Systems and Methods
3 Job-Order Costing for Manufacturing 35
4 Standard Costing 47
5 Traditional Methods of Allocating Indirect Costs 63
III Activity-Based Costing Systems
6 Activity-Based Costing for Manufacturing 85
7 Activity-Based Costing for Marketing 99
8 Activity-Based Cost Behavior 123
IV Management Accounting Analysis and Control
9 Breakeven and Contribution Margin Analysis 145
10 Relevant Costs and Revenues 165
11 Capital Budgeting 185
12 Return on Investment and Transfer Pricing 217
Bibliography 235
Index 237
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