Design of Cost Management Systems / Edition 2

Design of Cost Management Systems / Edition 2

by Robin Cooper, Robert S. Kaplan
     
 

ISBN-10: 0135704170

ISBN-13: 9780135704172

Pub. Date: 12/04/1998

Publisher: Prentice Hall

Providing valuable insight into the latest practice and design philosophies, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations. Opens with a thorough introduction to cost systems - with discussions on their use, product and

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Overview

Providing valuable insight into the latest practice and design philosophies, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations. Opens with a thorough introduction to cost systems - with discussions on their use, product and process costing, operational control, financial reporting, and strategic relevance - and explores target costing, and ABC and product design and development. Considers the foundations of activity-based costing, including its necessity for companies, cost hierarchy, and activity attributes, and dedicates entire sections to the use of cost systems for managing customer and supplier relationships, and for designing and developing new products. Second Edition features include many new cases and a critical study of service industry and activity-based budgeting. For management consultants, CFO's, and controllers.

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Product Details

ISBN-13:
9780135704172
Publisher:
Prentice Hall
Publication date:
12/04/1998
Edition description:
New Edition
Pages:
552
Product dimensions:
7.80(w) x 10.00(h) x 1.40(d)

Table of Contents

1. Cost and Performance Management Systems.

Bridgeton Industries Automotive Component and Fabrication Plant. Colorscope, Inc., Union Pacific, Brookwood Medical Center: A Cost Effective Health Care System, Indianapolis: Activity-Based Costing of City Services.

2. Traditional Stage II Cost Systems: Linking Resource Expenses to Cost Centers and Cost Objects.

Seligram, Komatsu, Mayers Tap, Mueller-Lehmkuhl, Mitsubishi Kasei, Digital Communication, Metabo, Peoria Engine Plant.

3. Stage III Cost Systems to Promote Learning and Improvement.

Romeo Engine Plant, Analog Devices, Citizen Watch, Sumitomo Electric Industries, Olympus Optical (B), Texas Eastman, Higashimaru Shoyu, Olympus Optical (C).

4. Activity-Based Costing: Foundations.

Classic Pen, Siemens EMW, John Deere.

5. Measuring and Managing Capacity Costs.

Micro-Devices Division, Hogan's Containers, Insteel, Lehigh Steel.

6. Operational and Strategic ABM: Manufacturing Companies.

ABM at Stream International, Schrader Bellows, Maxwell Appliance Controls.

7. Using Cost Systems for Managing Customer and Supplier Relationships.

Kanthal, Winchell Lighting, Pillsbury: Customer-Focused Reengineering, Seneca Foods.

8. Using Cost Systems for Designing and Developing New Products.

HP: Roseville RND, Tektronix, (A&B) Nissan, Olympus Optical (A), Komatsu, Euclid (A&B) Engineering.

9. ABC in Service Companies.

Bay Medical Center, St. Katherine Hospital, Co-operative Bank, Manufacturers Hanover.

10. Developing Integrated Cost Systems.

HP: QTD. AT&T Paradyne, Shionogi Pharmaceuticals.

11. Using ABC for Budgeting and Transfer Pricing.

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