The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing

ISBN-13: 9780471397007 / Angielski / Twarda / 2001 / 408 str.

Dawn J. Sedgley; Christopher F. Jackiw

Opis

Incorporate the Benefits of Activity-Based Costing into the Efficiencies of Your SAP R/3 System Given SAP's dominance in the enterprise resource planning (ERP) market, many companies and their managers encounter SAP AG applications in some form or another. Many of these organizations have recognized the value of utilizing Activity-Based Costing/Management concepts to perform more accurate cost assignments or drive performance initiatives. Managers are then faced with trying to determine how Activity-Based Costing can be incorporated into the SAP environment. The 123s of ABC in SAP is the first book of its kind designed to help business managers understand the capabilities of the SAP R/3 business application to support Activity-Based Costing, Management, and Budgeting. Divided into three parts-the conceptual foundation, the capabilities of SAP ABC, and integration with other tools-the book provides readers with the following:

• An explanation of how Activity-Based Costing can be used with SAP
• Helpful hints for implementing ABC into SAP
• Insights into the most common difficulties and potential solutions when implementing ABC into SAP
• Summary tables that highlight key decisions to be made, implementation hints, and organizational challenges
• Detailed descriptions of SAP software applications to support the Activity-Based Costing approach as well as the integration of SAP R/3 with Oros software
• Examples of the tandem usage of Resource Consumption Accounting with Activity-Based Costing

Spis treści

Preface.

Acknowledgments.

LAYING THE FOUNDATION.

Cost Management: A Brief History and the Convergence of Philosophies.

Systems Support of the Activity–Based Costing Philosophy: Stand–alone Analytical ABC versus Integrated ABC.

Overview of SAP and Integrated Activity–Based Costing.

Evolution of SAP′s Integrated Activity–Based Costing.

SAP R/3 INTEGRATED ACTIVITY–BASED COSTING.

Integrated Activity–Based Costing with Responsibility Accounting.

Integrated Activity–Based Costing with Overhead Order Accounting.

Integrated Activity–Based Costing with Product Costing and Production Control.

Integrated Activity–Based Costing with Market Segment Analysis.

Integrated Activity–Based Costing.

BEYOND SAP R/3 INTEGRATED ACTIVITY–BASED COSTING.

SAP Integrated Activity–Based Costing Combined with Oros Modeling Capabilities.

Activity–Based Costing/Management with Strategic Enterprise Management.

Glossary.

Index.

O autorze

DAWN J. SEDGLEY and coauthor CHRISTOPHER F. JACKIW are Partners with Alta Via Consulting, which specializes in strategic cost management, linking financial and operational data to form business information.