COST ACCOUNTING emphasizes that changing conditions often require a change in cost management systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.
成本與效應: 以整合性成本制度提升獲利與績效
本书介绍了成本和绩效管理系统如何提高企业盈利能力和企业绩效。内容包括业务基础成本法和其他成本管理技术,如目标成本法和凯森成本法等。
本书围绕作业成本定价的实务操作程序和方法,系统讲解了与之相关的10个关键问题,着重阐述了如何基于对顾客需求和利润动因的了解来制定更好的定价决策。
北大光华管理学院IMBA、MBA推荐用书汤姆森学习出版集团精选教材系列会计类
Implementing Activity-based Costing
Cost Management: Accounting and Control emphasizes that changing conditions often require a change in cost management systems.
... cost of resources and the absence of incentives in a decentralized organization - the key role of normal activity - based unit costs in pricing decisions establishes economic rationale . Activity based costing has also the potential to help ...
Applying Activity-based Costing in Healthcare
Examines current costing practice in the NHS and assesses the potential of activity based costing (ABC) in hospitals.