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Author: Gary Cokins Publisher: John Wiley & Sons ISBN: 9781119090359 Category : Business & Economics Languages : de Pages : 0
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: Gary Cokins Publisher: John Wiley & Sons ISBN: 9781119090359 Category : Business & Economics Languages : de Pages : 0
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: Judith J. Baker Publisher: Jones & Bartlett Learning ISBN: 9780834211155 Category : Business & Economics Languages : en Pages : 404
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: Robin Cooper Publisher: ISBN: Category : Business & Economics Languages : en Pages : 370
Book Description
By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve service, and make better product-mix and pricing decisions. Yet the actual design and implementation of a successful ABC system remains largely a mystery for many companies. Analyzes the experiences of eight real-life companies who took on the challenge of implementing an ABC system, revealing the mistakes, successes, and ultimate triumphs that resulted in each case. Winner of the Notable Contribution to Management Accounting Literature Award.
Author: Paul M. Swamidass Publisher: Springer Science & Business Media ISBN: 1461517052 Category : Business & Economics Languages : en Pages : 421
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
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.
Author: Robert S. Kaplan Publisher: Harvard Business Press ISBN: 1422163563 Category : Business & Economics Languages : en Pages : 283
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: Jan Emblemsvåg Publisher: Springer Science & Business Media ISBN: 1441986049 Category : Technology & Engineering Languages : en Pages : 334
Book Description
It is clear that our environment is changing, and not for the better. Companies cannot ignore environmental issues anymore. Public awareness is growing, legislation is tightening, and demand for ISO 14000 compliance is rising. For many, however, the field of environmental management (including ISO 14000) is full of unfamiliar terms, high learning curves, unproductive approaches, much frustration, and often little action. If environmental management is to become widely accepted and self-motivated in industry, it must connect to the basic motivators for business: increased competitiveness and profitability. Activity-Based Cost And Environmental Management: A Different Approach to the ISO 14000 Compliance demonstrates how environmental assessment and management can be performed based upon familiar principles: cost accounting and cost management. Specifically, this book describes how the well-established Activity-Based Costing and Management principles can be extended with non-monetary environmental dimensions. The result is a single, integrated framework called Activity-Based Cost and Environmental Management that provides the tools and abilities to do both environmental management and cost management in an integrated manner and according to modern management principles. This integration of economic and environmental dimensions based upon familiar cost accounting and management principles makes it easier for decision-makers to not only include the environment in their decision-making, but also to identify, rank and prioritize opportunities for win-win situations where competitiveness is increased and environmental impact reduced at the same time. In this book, the basic concepts of Activity-Based Cost and Environmental Management are described, as well as how to make your own integrated Activity-Based Cost and Environmental Management implementations and how to get the most out of them using uncertainty distributions, Monte Carlo simulations, and sensitivity charts. Among others, the book includes chapters on environmental management and Activity-Based Costing, as well as several real-life case studies from companies for which the authors implemented Activity-Based Cost and Environmental Management systems.
Author: Ronald Hilton Publisher: McGraw-Hill/Irwin ISBN: 9780072430332 Category : Cost accounting Languages : en Pages : 0
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: Paul M. Swamidass Publisher: Springer Science & Business Media ISBN: 0792386302 Category : Business & Economics Languages : en Pages : 833
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: Douglas T. Hicks Publisher: Wiley ISBN: 9780471237549 Category : Business & Economics Languages : en Pages : 382
Book Description
* A practical, cost-effective guide to ABC for small to medium companies. * Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior. * Feature an ongoing case study throughout the book documents the model-building process. * Provides a spreadsheet model blueprint that details data flows. * Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.
Author: Gary Cokins
Author: Gary Cokins
Author: Judith J. Baker
Author: Robin Cooper
Author: Paul M. Swamidass
Author: Matthew Zander
Author: Robert S. Kaplan
Author: Jan Emblemsvåg
Author: Ronald Hilton
Author: Paul M. Swamidass
Author: Douglas T. Hicks