For advanced undergraduate or MBA Cost Management courses. Exemplifying today's leading edge practices, 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.
Ch.1 Cost and Performance Management Systems.
Ch.2 Traditional Stage II Cost Systems: Linking Resource Expenses to Cost Centers and Cost Objects.
Ch.3 Stage III Cost Systems to Promote Learning and Improvement.
Ch.4 Activity-Based Costing: Foundations.
Ch.5 Measuring and Managing Capacity Costs.
Ch.6 Operational and Strategic ABM: Manufacturing Companies.
Ch.7 Using Cost Systems for Managing Customer and Supplier Relationships.
Ch.8 Using Cost Systems for Designing and Developing New Products.
Ch.9 ABC in Service Companies.
Ch.10 Developing Integrated Cost Systems.
Ch.11 Using ABC for Budgeting and Transfer Pricing.