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

Author: Judith J. Baker
Publisher: Jones & Bartlett Learning
ISBN: 9780834211155
Category : Business & Economics
Languages : en
Pages : 404

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Book Description
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.

Author: William Frost
Publisher: iUniverse
ISBN: 0595358713
Category : Activity-based costing
Languages : en
Pages : 185

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Book Description
If you want a book on theory, philosophies, and generalities then read something else. But if you want to succeed in business and crush your competition, this is the book for you. ABCs of Activity Based Management is a how-to guide for developing and improving ABM systems. ABCs of Activity Based Management shows you what to do, how to do it, why to do it and what pitfalls to avoid. With over a decade of costing and process improvement experience, William Frost coaches you through the art of ABM using step-by-step examples, sample reports, and industry-leading best practices. In ABCs of Activity Based Management you will learn: How to use ABM to improve profitability and predict the cost of future products and services. How to organize teams, find resources, set goals, and conduct Activity Based Costing. How to construct and implement ABM from the ground up. Dozens of valuable, timesaving tips to tune and perfect any ABM system. Techniques for including Fixed, Variable, Idle Capacity, Overhead and SG&A costs in ABM. How to monitor and track progress towards ABM goals. How to use ABM with Six Sigma, Lean Manufacturing/Servicing, TOC and other process improvement techniques.

Author: Gary Cokins
Publisher: John Wiley & Sons
ISBN: 9781119090359
Category : Business & Economics
Languages : de
Pages : 0

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Book Description
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.

Author: Ronald Hilton
Publisher: McGraw-Hill/Irwin
ISBN: 9780072430332
Category : Cost accounting
Languages : en
Pages : 0

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Book Description
The Hilton/Maher/Selto text holds the more modern view that managers are active participants in cost minimization and control. Accountants are moving away from the traditional role of calculating and reporting results towards concentrating on the important tasks of timely analysis, interpretation, and communication of financial and related information.

Author: Peter B. B. Turney
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 346

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Book Description
Publisher Description

Author: Robert S. Kaplan
Publisher: Harvard Business Press
ISBN: 1422163563
Category : Business & Economics
Languages : en
Pages : 283

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Book Description
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.

Author: Paul M. Swamidass
Publisher: Springer Science & Business Media
ISBN: 0792386302
Category : Business & Economics
Languages : en
Pages : 833

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Book Description
Production and manufacturing management since the 1980s has absorbed in rapid succession several new production management concepts: manufacturing strategy, focused factory, just-in-time manufacturing, concurrent engineering, total quality management, supply chain management, flexible manufacturing systems, lean production, mass customization, and more. With the increasing globalization of manufacturing, the field will continue to expand. This encyclopedia's audience includes anyone concerned with manufacturing techniques, methods, and manufacturing decisions.

Author: Robert S. Kaplan
Publisher: Harvard Business Press
ISBN: 9780875847887
Category : Business & Economics
Languages : en
Pages : 380

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Book Description
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.

Author: Paul M. Swamidass
Publisher: Springer Science & Business Media
ISBN: 1461517052
Category : Business & Economics
Languages : en
Pages : 421

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Book Description
Innovations in Competitive Manufacturing is an examination of manufacturing innovations - both technical and knowledge-based. Over the recent past, technology has created dramatic changes in manufacturing. As a result, the book focuses on the use of technology in gaining competitive advantage in global manufacturing. Forty topics are surveyed in the book, organized into thirteen chapters. Each topic is a carefully written account by one or more leading researchers in that area. This is the first systematic examination of the recent innovations in manufacturing strategy and technology. In addition to providing an understanding of these manufacturing innovations, the book underscores the strategic importance of creating and sustaining the technological resources to ensure a stable manufacturing economic base. The book's purpose is to examine the elements that make today's manufacturers successful. Many examples from industry throughout the book will enable the reader to appreciate and comprehend the concepts presented in the article. In addition to the technical and innovative information, implementation issues concerning new ideas and manufacturing practices are explored within the topical discussions. Four in-depth descriptions of real-life cases provide illustration of key principles. The book has been constructed as a reference tool for manufacturing researchers, students, and practitioners. Hence, after reading the introduction `Innovation in Competitive Manufacturing: From JIT to E-Business', any section or topic in the book can be consulted and/or read in any sequence the reader may choose.

Author: Matthew Zander
Publisher: CRC Press
ISBN: 1420013661
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
Having an accurate assessment of company expenditures is a key to staying in business. Activity-based management (ABM) is the only system that offers the tools to correctly assess the outflow involved in a tightly knit supply chain and enables understanding not only of the total cost of ownership (TCO), but also how these costs should be allocated.