Activity-based Cost Management Making it Work: A Manager's Guide to Implementing and Sustaining an Effective ABC System
- ISBN-10
- 0786307404
- ISBN-13
- 9780786307401
- Category
- Business & Economics
- Pages
- 226
- Language
- English
- Published
- 1996
- Publisher
- Irwin Professional Pub
- Author
- Gary Cokins
Description
What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement. Activity-Based Cost Management: Making It Work will walk you through the process so you can overcome barriers and successfully implement ABC. Activity-Based Cost Management: Making It Work doesn't just explain what ABC is, it shows you the mathematical calculations that support ABC and how you can implement ABC into your organization.
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