Author: John Bentien
Publisher: Lulu.com
ISBN: 0557126568
Category :
Languages : en
Pages : 122

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Book Description

Author: Brian Plowman
Publisher: Routledge
ISBN: 1351808532
Category : Business & Economics
Languages : en
Pages : 245

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Book Description
This title was first published in 2001: Product and particularly customer profitability are black holes in most managers’ understanding of their business. Identifying customer revenue is easy but identifying what they cost - so we can understand whether or not they are profitable - is difficult. In a world in which competition, regulation and the increasing use of the Internet put ever greater pressure on margins it is vitally important to understand both product- and customer-profitability. Activity Based Management (ABM) enables you to do this. This book explains the power of using ABM to increase the profitability of your business. It provides step-by-step guidance on basic principles, comparisons between traditional methods, definitions of processes, activities and cost-drivers as well as details of data collection techniques and implementation steps. Through the book’s numerous detailed examples a logical picture builds up of how to obtain the benefits that ABM can deliver. On its own ABM will change management decision-making: by showing how ABM also supports other profit improvement initiatives such as Business Process Reengineering, Shareholder Value Added and Customer Relationship Management, managers will learn how they can use the best possible toolkit to put their business firmly on the road to leaps in profitability.

Author: Publishing SAS Publishing
Publisher: SAS Institute
ISBN: 9781599949048
Category : Computers
Languages : en
Pages : 352

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Book Description
Explains basic features and modeling concepts of the various functions of SAS Activity-Based Management, including (but not limited to) building modeling components (such as drivers, modules, and assignments) and working with tasks.

Author: James A. Brimson
Publisher: Wiley
ISBN: 9780471331582
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

Author: John Sands
Publisher: Cengage AU
ISBN: 0170413713
Category : Business & Economics
Languages : en
Pages : 918

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Book Description
Managerial Accounting is characterised by a strong pedagogical framework and a dynamic and practical approach that directly demonstrates how students can develop their careers in real life. The text introduces students to the underlying concepts and applications of management accounting tools based on the traditional allocation approach and absorption costing method, and uses ‘Staircase’ exercises in each chapter to build knowledge and help learners to link the content between chapters as they progress through the book. This title uses easy-to-understand, student-friendly language, uncomplicated examples, a logical discussion of concepts that matches student learning processes, and clear visual explanations that support student understanding.

Author: Robin Kent
Publisher: Elsevier
ISBN: 0081022727
Category : Technology & Engineering
Languages : en
Pages : 364

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Book Description
Cost Management in Plastics Processing: Strategies, Targets, Techniques, and Tools, Fourth Edition, makes readers think about current practices and how to go forward with effective cost management. This is a practical workbook that provides a structured approach to reducing costs in plastics processing for all the major plastics shaping processes (moulding, extrusion, forming) as well as elsewhere in the company (e.g., in factory services and non-manufacturing areas). Competition in all manufacturing sectors is increasing, and there is continuous pressure to drive costs down and to increase cost management. Good cost management improves profits and margins, improves management control and opens the door to becoming a world-class company. The approach throughout this book looks rigorously at where costs are incurred and proposes projects and targets for cost reduction. This book is designed to provide a well-structured map broken down into simple tasks and achievable goals. This book offers a structured approach to the techniques of cost management, from how costs are calculated by accountants, to the effective use of machines and labor, to the minimization of waste. It begins by looking at traditional methods of accounting and costing and whether these are helpful or accurate for project management. Practical examples of cost management in plastics processing are included, together with many useful flow charts and diagrams to illustrate the points under discussion. - Enables plastics processors to institute an effective cost management system, going beyond simply trying to cut costs - Provides a holistic perspective on cost management, shining a light on areas on costs which may not have previously been considered or accounted for, and proposing projects and targets for cost reduction - Serves as a route map to help companies move toward improved margins and greater profitability

Author: Paul M. Swamidass
Publisher: Springer Nature
ISBN: 1402006128
Category : Business & Economics
Languages : en
Pages : 1012

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Book Description
The Encyclopedia of Production and Manufacturing Management is an encyclopedia that has been developed to serve this field as the fundamental reference work. Over the past twenty years, the field of production and operations management has grown more rapidly than ever and consequently its boundaries have been stretched in all directions. For example, in the last two decades, production and manufacturing management 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, and mass customization, to name a few. This explosive growth makes the need for this volume abundantly clear. The manufacturing industry thinks and acts more broadly than it did several decades ago. The most notable change has been the need for manufacturing managers to think in technological, strategic and competitive terms. This is a very favorable development, and it leads to manufacturing success. The entries in this encyclopedia include the most recent technical and strategic innovations in production and manufacturing management. The encyclopedia consists of articles of varying lengths. The longer articles on important concepts and practices range from five to fifteen pages. There are about 100 such articles written by nearly 100 authors from around the world. In addition, there are over 1000 shorter entries on concepts, practices and principles. The range of topics and depth of coverage is intended to suit both student and professional audiences. The shorter entries provide digests of unfamiliar and complicated subjects. Difficult subjects are made intelligible to the reader without oversimplification. The strategic and technological perspectives on various topics give this Encyclopedia its distinctiveness and uniqueness. The world of manufacturing today is increasingly competitive. It is apparent that manufacturers must respond to these competitive pressures with technical and strategic innovation. This encyclopedia has been developed to help researchers, students and those in the manufacturing industry to understand and implement these ongoing changes in the field.

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: 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.

Author: Syed Abdul Rehman Khan
Publisher: Springer
ISBN: 3030150585
Category : Technology & Engineering
Languages : en
Pages : 514

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Book Description
This book covers the scope of supply chain and logistics, which has continued to grow with a rapid speed. The book includes core aspects of supply chain and logistics philosophy and practice. The authors then cover the general principles of supply chain and logistics that can be applied in countries throughout the world. Where concepts cannot be generalized, they are based primarily on a European model. The authors have also added some international material and examples from China, Pakistan, India, and the USA. The book is intended to help in the quest of supply chain and logistics to reduce cost and improve service, as well as to keep up-to-date the different facets of supply chain and logistics in a global market. In addition, this book helps candidates to who are undertaking examinations for universities and professional institutes, and bachelor and master students who are studying for degrees in supply chain management. In addition, the book covers technical terminologies, definitions, and a supply chain dictionary.