ACTIVITY BASED COSTING
Seiten
1996
Kogan Page Ltd (Verlag)
978-0-7494-1881-6 (ISBN)
Kogan Page Ltd (Verlag)
978-0-7494-1881-6 (ISBN)
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This practical guide outlines why conventional cost systems fail. It covers the advantages of activity-based costing, describes how to put the system in place successfully, and how to apply the lessons learnt quickly. It takes the reader step-by-step through the various processes involved.
Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads. This practical book outlines why conventional cost systems fail, before going on to cover the advantages of activity-based costing, and describing how to put the system in place successfully, and how to apply the lessons learnt quickly. The book takes the reader step-by-step through the various processes involved, from setting up the system, through its operation, to evaluation of the results.
Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads. This practical book outlines why conventional cost systems fail, before going on to cover the advantages of activity-based costing, and describing how to put the system in place successfully, and how to apply the lessons learnt quickly. The book takes the reader step-by-step through the various processes involved, from setting up the system, through its operation, to evaluation of the results.
Why you need to change your cost system; why activity based costing is the solution; what ABC looks like; how to put ABC to work; how to do it successfully; how to apply the lessons.
| Erscheint lt. Verlag | 31.12.1996 |
|---|---|
| Zusatzinfo | Illustrations |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| ISBN-10 | 0-7494-1881-8 / 0749418818 |
| ISBN-13 | 978-0-7494-1881-6 / 9780749418816 |
| Zustand | Neuware |
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