Designing Cost Management Systems to Support Business Decision-Making (eBook)
XII, 150 Seiten
Springer Singapore (Verlag)
978-981-16-1751-5 (ISBN)
This book illustrates the importance effective cost management systems in
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.
This book illustrates the importance effective cost management systems inproviding a supportive environment in which reliable and relevant managementinformation can be generated. Such a cost management system is only attainableif the importance of key business, operational and stakeholder requirements arerecognised within the organisational context. In illustrating this importance, thisbook provides several case studies as examples thereof. The first two case studiesfocus on the engineering sector and illustrates the development of a costmanagement system in a water recycling context; and the design of a budgetarysystem in a mining engineering context. The remaining case studies focus on theservices sector, including cost management systems for a digital technologyservices provider and a medical insurance services provider; an alternativeactivity-based costing approach for a public sector services provider; and finallya re-designed value stream for an automotive services provider. Academicresearchers and industry managers in the fields of management accounting andfinancial management, as well as engineering and operations management, willfind value in the experiences described herein.
| Erscheint lt. Verlag | 19.7.2021 |
|---|---|
| Zusatzinfo | XII, 150 p. 25 illus., 23 illus. in color. |
| Sprache | englisch |
| Themenwelt | Informatik ► Office Programme ► Outlook |
| Mathematik / Informatik ► Mathematik ► Finanz- / Wirtschaftsmathematik | |
| Recht / Steuern ► Wirtschaftsrecht | |
| Wirtschaft ► Allgemeines / Lexika | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Wirtschaft ► Betriebswirtschaft / Management ► Wirtschaftsinformatik | |
| Schlagworte | Budgetary Control Framework • Corporate resilience • Corporate Sustainability • Cost Management Approach • Cost Management Effectiveness • Cost Management Framework • Cybernetic principles in management • Engineering Management • Financial Information Generation • Management Accounting • Operational Cost Management System • Operational Efficiency • Optimum Business Decision-Making • Organisational systems • Performance Management • Process Improvement • Sustainable Business Management • systems thinking • Systems Thinking Concepts • Value Chain Context |
| ISBN-10 | 981-16-1751-1 / 9811617511 |
| ISBN-13 | 978-981-16-1751-5 / 9789811617515 |
| Haben Sie eine Frage zum Produkt? |
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