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.
成本與效應: 以整合性成本制度提升獲利與績效
本书介绍了成本和绩效管理系统如何提高企业盈利能力和企业绩效。内容包括业务基础成本法和其他成本管理技术,如目标成本法和凯森成本法等。
本书围绕作业成本定价的实务操作程序和方法,系统讲解了与之相关的10个关键问题,着重阐述了如何基于对顾客需求和利润动因的了解来制定更好的定价决策。
北大光华管理学院IMBA、MBA推荐用书汤姆森学习出版集团精选教材系列会计类
Implementing Activity-based Costing
Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems.
Introduce your students to the dynamic, exciting nature of cost management as this edition demonstrates how today's conditions consistently require change in cost management systems.
'Cost Management' emphasises that changing conditions often require a change in cost management systems, stressing the dynamic and exciting nature of the field.
... cost of resources and the absence of incentives in a decentralized organization - the key role of normal activity - based unit costs in pricing decisions establishes economic rationale . Activity based costing has also the potential to help ...
Applying Activity-based Costing in Healthcare