Designing Cost Management Systems to Support Business Decision-Making
Palgrave Macmillan (Verlag)
978-981-16-1750-8 (ISBN)
providing a supportive environment in which reliable and relevant management
information can be generated. Such a cost management system is only attainable
if the importance of key business, operational and stakeholder requirements are
recognised within the organisational context. In illustrating this importance, this
book provides several case studies as examples thereof. The first two case studies
focus on the engineering sector and illustrates the development of a cost
management system in a water recycling context; and the design of a budgetary
system in a mining engineering context. The remaining case studies focus on the
services sector, including cost management systems for a digital technology
services provider and a medical insurance services provider; an alternative
activity-based costing approach for a public sector services provider; and finallya re-designed value stream for an automotive services provider. Academic
researchers and industry managers in the fields of management accounting and
financial management, as well as engineering and operations management, will
find value in the experiences described herein.
Pieter Buys is Research Director: Management Cybernetics Research Entity and Professor of Accounting Sciences at the North-West University, South Africa. He holds a Ph.D. in management accounting and is Certified Management Accountant (CMA). His research focuses on management accounting and business process re-engineering. Previously, he occupied management positions in Canada and South Africa.
Introduction.- Designing a budgetary control framework for a multinational company using Industry 4.0 technologies.- Activity based costing as an alternative to the current costing methods in SASSA.- Development of an operational costing framework: The case of a water recycling fabrication facility.- Improving an automotive workshop’s profitability using lean management principles.- Developing a costing system for a digital technology service firm.- Designing a cost management framework for a medical scheme service provider in South Africa.- Concluding discussion.
| Erscheinungsdatum | 23.07.2021 |
|---|---|
| Zusatzinfo | 23 Illustrations, color; 2 Illustrations, black and white; XII, 150 p. 25 illus., 23 illus. in color. |
| Sprache | englisch |
| Maße | 148 x 210 mm |
| Themenwelt | Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik |
| Wirtschaft ► Allgemeines / Lexika | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| ISBN-10 | 981-16-1750-3 / 9811617503 |
| ISBN-13 | 978-981-16-1750-8 / 9789811617508 |
| Zustand | Neuware |
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