Cost Management

ISBN-13: 9780471315797 / Angielski / Twarda / 2000 / 768 str.

Barry J. Brinker; Barry J. Brinker

Opis

Controllers recognize that modern cost management helps their companies make better operational and strategic decisions. By using such tools as ABC, ABM, balanced scorecard, and target costing, controllers can make their corporations leaders in their industry and create a competitive edge over corporations that are still relying on the "old time religion" of variance analysis, budgets, and cost-volume profit analysis.

Spis treści

STRATEGIC COST MANAGEMENT.

Superior Customer Service (M. Wing & J. O′Leary).

Value–Chain Analysis and Management for Competitive Advantage (L. Carr).

Target Costing (N. Fessler & J. Fisher).

New Product Development (M. Ray).

Time–Based Costing (K. Preiss).

Shareholder Value and Economic Profit (W. Hubbell).

Management of Capacity Costs (D. Dhavale).

Change Management (D. Carr & R. Smith).

Logistics (F. Kuglin & B. Rosenbaum).

Supply Chain Management (T. Albright & S. Davis).

PERFORMANCE MEASUREMENT.

Performance Measurement Overview (N. Stuart, et al.).

Counting Change: Performance Measurement Systems in the Information Age (S. Mavrinac, et al.).

The Balanced Scorecard (S. Davis & T. Albright).

Benchmarking (S. Beretta, et al.).

Best Practices in Performance Measurement (A. Demery).

Managing Research and Development Portfolio Risk (C. Curtis).

QUALITY

Quality (R. Fink).

Cost of Quality (Z. Khan).

Measures of Quality Product and Quality Process: Emerging Cost–of–Quality Model (L. Carr).

Statistical Process Control (H. Roth).

Process Capability (R. Fink).

ACTIVITY–BASED MANAGEMENT.

Activity–Based Costing and Activity–Based Management: An Introduction (J. MacArthur).

Implementing Activity–Based Management (J. Miller).

Activity–Based Measurement in Service Organizations (J. Antos & J. Brimson).

Activity–Based Budgeting (J. Brimson & J. Antos).

Activity–Based Costing Software Selection (D. Hansen & D. Murphy).

MANAGEMENT TRENDS AND TECHNIQUES.

Reengineering (D. Carr & A. Hopkins).

Theory of Constraints (R. Campbell).

Goal Setting Through Value Analysis (F. Sunderland & J. Wilmot).

Continuous Improvement (W. Maguire & M. Putterill).

Lean Manufacturing (S. Kalagnanam & G. Vaidyanathan).

Strategic Business Opportunities and Effective Environmental Management Systems (S. Pedersen & C. Stinson).

Knowledge Management (W. Bukowitz).

Glossary.

Index.