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Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
1 Introduction: Cost & Performance Management
Systems , 1
2 Four stage Model for Designing Cost and
Performance Measurement Systems , 11
3 Stage II Standard Cost & Flexible Budgeting
Systems , 28
4 Stage III Systems for Learning & Improvement:
Upgrading & Supplementing Standard Cost Systems
, 47
5 Stage III Systems for Learning and Improvement:
Kaizen Costing & Pseudo Profit Centers , 57
6 Activity Based Costing: Introduction , 79
7 Measuring the Cost of Resource Capacity , 111
8 Activity Based Management: Operational
Applications , 137
9 Strategic Activity Based Management: Product
Mix & Pricing , 160
10 Strategic Activity Based Management: Customers
, 181
11 Strategic Activity Based Management: Supplier
Relationships & Product Development , 202
12 ABC in Service Industries , 228
13 Extending Activity Based Cost Systems , 252
14 Stage IV: Integrating ABC with Enterprise Wide
Systems , 275
15 Stage IV: Using ABC for Budgeting and Transfer
Pricing , 301
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