Contemporary Cost Management
Seiten
1992
Cengage Learning EMEA (Verlag)
978-0-412-45210-9 (ISBN)
Cengage Learning EMEA (Verlag)
978-0-412-45210-9 (ISBN)
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This study stresses the importance of a product life-cycle approach to cost analysis and cost management, focusing on the manner in which information provided by accountants is used by managers. Techniques discussed include cost tables, cost estimation, activity-based costing and more.
This book draws together practical developments in Japanese and Western approaches to cost management. The authors stress the importance of a product life cycle approach to cost analysis and cost management, and focus especially on information provided by accountants to be used by managers. The emphasis is on cost management rather than cost accounting. The difference is that the accountant becomes involved before the cost is incurred; for example at the design stage with target costing, or during the review of overhead costs with activity based cost management. Traditional cost accounting report costs after they have been incurred. Both management accountants and managers will find the inventory of modern cost management techniques invaluable. This forms a useful checklist of points to consider if an organization wishes to gain a competitive advantage from its cost management. The techniques covered include cost tables, cost estimation, activity-based costing, throughput accounting, strategic management accounting, target costing and functional analysis.
This book draws together practical developments in Japanese and Western approaches to cost management. The authors stress the importance of a product life cycle approach to cost analysis and cost management, and focus especially on information provided by accountants to be used by managers. The emphasis is on cost management rather than cost accounting. The difference is that the accountant becomes involved before the cost is incurred; for example at the design stage with target costing, or during the review of overhead costs with activity based cost management. Traditional cost accounting report costs after they have been incurred. Both management accountants and managers will find the inventory of modern cost management techniques invaluable. This forms a useful checklist of points to consider if an organization wishes to gain a competitive advantage from its cost management. The techniques covered include cost tables, cost estimation, activity-based costing, throughput accounting, strategic management accounting, target costing and functional analysis.
Cost and cost management; conventional cost analysis; target costing; functional analysis; cost estimation; cost tables; activity based cost - product costs; activity based cost management; stocks and throughput; strategic management accounting.
| Erscheint lt. Verlag | 10.12.1992 |
|---|---|
| Zusatzinfo | 27 illustrations |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 400 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-412-45210-3 / 0412452103 |
| ISBN-13 | 978-0-412-45210-9 / 9780412452109 |
| Zustand | Neuware |
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