Topic: Business / Finance/Investments/Banking

 
Activity-Based Models for Cost Management Systems
Ronald J. Lewis
000-0-00000-000-0

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Ronald J. Lewis
ADD COPY 2009 ABC-CLIO

Activity-Based Models for Cost Management Systems

Ronald J. Lewis Ronald J. Lewis


August 1995

Praeger

Cover
Pages
Volumes
Size
Hardcover
296
1
6 1/8x9 1/4
 
ISBN
978-0-89930-965-1
Print in Stock
$119.95

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Describes and explains activity-based concepts in the context of cost and management accounting.

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.
Concepts and Terminology
Job-Order Costing for Manufacturing
Standard Costing
Budgeting Allocation of Indirect Costs
The Environment for Activity-Based Systems
Activity-Based Systems
Designing Activity-Based Systems
Activity-Based Costing for Manufacturing
Activity-Based Analysis for Services
Activity-Based Costing for Marketing
Cost Behavior
Breakeven and Contribution Margin Analysis
Relevant Costs and Revenues
Capital Budgeting
Return on Investment and Transfer Pricing
Bibliography
Index