2/e
Robin Cooper , Claremont
Graduate University
Robert S. Kaplan , Harvard Business School
Published December 1998 by
Prentice Hall Business Publishing
Copyright 1999, 536 pp.
Cloth ISBN 0-13-570417-0
Summary
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.
Would you like a book that
not only has cases, but provides thought provoking text as well?
Features
- Provides
valuable insights into the latest practice and design philosophies.
- Opens
with a thorough introduction to cost systems - with discussions on:
- Their
use.
- Product
and process costing.
- Operational
control.
- Financial
reporting.
- Strategic
relevance.
- Considers
the foundations of activity-based costing, including the necessity of it for companies,
cost hierarchy, and activity attributes.
- Looks
at target costing, and ABC and product design and development.
Table of Contents
1. Cost and Performance
Management Systems.
Bridgeton Industries Automotive Component and Fabrication Plant. Colorscope, Inc., Union
Pacific, Brookwood Medical Center: A Cost Effective Health Care System, Indianapolis:
Activity-Based Costing of City Services.
2. Traditional Stage II Cost
Systems: Linking Resource Expenses to Cost Centers and Cost Objects.
Seligram, Komatsu, Mayers Tap, Mueller-Lehmkuhl, Mitsubishi Kasei, Digital Communication,
Metabo, Peoria Engine Plant.
3. Stage III Cost Systems to Promote Learning and Improvement.
Romeo Engine Plant, Analog Devices, Citizen Watch, Sumitomo Electric Industries, Olympus
Optical (B), Texas Eastman, Higashimaru Shoyu, Olympus Optical (C).
4. Activity-Based Costing:
Foundations.
Classic Pen, Siemens EMW, John Deere.
5. Measuring and Managing
Capacity Costs.
Micro-Devices Division, Hogan's Containers, Insteel, Lehigh Steel.
6. Operational and Strategic
ABM: Manufacturing Companies.
ABM at Stream International, Schrader Bellows, Maxwell Appliance Controls.
7. Using Cost Systems for
Managing Customer and Supplier Relationships.
Kanthal, Winchell Lighting, Pillsbury: Customer-Focused Reengineering, Seneca Foods.
8. Using Cost Systems for
Designing and Developing New Products.
HP: Roseville RND, Tektronix, (A&B) Nissan, Olympus Optical (A), Komatsu, Euclid
(A&B) Engineering.
9. ABC in Service Companies.
Bay Medical Center, St. Katherine Hospital, Co-operative Bank, Manufacturers Hanover.
10. Developing Integrated
Cost Systems.
HP: QTD. AT&T Paradyne, Shionogi Pharmaceuticals.
11. Using ABC for Budgeting
and Transfer Pricing.
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