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Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding and implementing activity-based cost management. Kaplan and Cooper reveal that most companies don't know how to measure accurately, influence, or understand the fundamental cost drivers in their businesses. They then provide a detailed and comprehensive blueprint that will enable managers to make better decisions and to promote organizational learning and improvement. Cost and Effect takes the management, finance, and accounting fields to an entirely new level, as the authors demonstrate how the principles of activity-based costing and other advanced cost management techniques, such as target and kaizen costing, can drive business performance. Using lively examples from a variety of leading companies worldwide--including Siemens, Hewlett-Packard, AT&T, the Swedish wire manufacturer Kanthal, Kirin Beer, and Procter & Gamble--they show how to create integrated, knowledge-based systems that provide meaningful information on current and past performance.The innovation systems described in Cost and Effect will help you: determine where improvements in quality, efficiency, and productivity will have the highest payoffs; assist front-line employees in their learning and improvement activities; make better product mix and capital investment decisions; negotiate more effectively on price, product features, quality, delivery, and service to promote win-win relationships with your customers; choose low-cost suppliers who are truly low cost, not just low price; design products and services that meet customers' expectations - and that can be produced and delivered at a profit; and, integrate your activity-based cost system into reporting and budgeting processes to reveal the sources of excess capacity. Everyone involved in running a business--from general managers and strategic planners to financial executives, IT professionals, and operations managers--must read this book to learn how innovative cost and performance measurement systems can enhance their organizational profitability and performance.

Tabla de contenidos provista por Syndetics

• Preface
• 1 Introduction: Cost and Performance Management Systems
• 2 Four-Stage Model for Designing Cost and Performance Measurement Systems
• 3 Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System
• 4 Stage III Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems
• 5 Stage III Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers
• 6 Activity-Based Costing: Introduction Appendix: ABC Activity and Process Dictionary
• 7 Measuring the Cost of Resource Capacity
• 8 Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities
• 9 Strategic Activity-Based Management: Product Mix and Pricing
• 10 Strategic Activity-Based Management: Customers
• 11 Strategic Activity-Based Management: Supplier Relationships and Product Development Appendix: Target Costing
• 12 ABC in Service Industries
• 13 Extending Activity-Based Cost Systems
• 14 Stage IV: Integrating ABC with Enterprise-Wide Systems
• 15 Stage IV: Using ABC for Budgeting and Transfer Pricing
• Notes
• Index
• About the Authors

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CHOICE Review

Over the last decade much attention has been given to the subject of managerial cost accounting and specifically to the area of activity-based cost analysis. Despite the attention, however, this latter technique is still not well understood by many managers or even by many accountants. In this work, Kaplan (Harvard Business School) and Cooper (Claremont Graduate School) take the position that to be useful and cost beneficial, any cost analysis system must be forward-looking as opposed to historically oriented. Most traditional cost analysis systems fail to provide the critical information needed for predictive and planning decisions. Activity-based costing becomes the centerpiece of the authors' suggestions for creating such a forward-looking system. Integrated throughout the book are useful illustrations based on the experiences of major corporations that have implemented such a system. The authors are extremely well qualified and experienced (see also Kaplan's recent The Balanced Scorecard, CH, Jan'97), and the book is well documented with extensive endnotes and a thorough index. Recommended for upper-division undergraduate through professional financial management collections. F. A. Marino; Assumption College

Notas de autor provistas por Syndetics

Robert S. Kaplan is the Marvin Bower Professor of Leadership Development at the Harvard Business School. He is the co-author of The Balanced Scorecard and Relevance Lost and the editor of Measures for Manufacturing Excellence .