The Ernst & Young Guide to Total Cost Management

ISBN-13: 9780471558774 / Angielski / Twarda / 1992 / 336 str.

Ernst & Young LLP; G. Young Ernst; Michael R. Ostrenga

Opis

You've tried total quality management... implemented close-to-the-customer techniques... and developed time-based management strategies. Your company is now known for excellent products and services. So why are you still not achieving your bottom-line strategic and financial goals? Costs. Controlling costs, especially overhead costs, is almost certainly a major challenge facing your business, just as it is for the vast majority of other businesses around the world today. Thankfully, sophisticated, adaptable, and powerful cost-management methods not only exist--they are available in this remarkable, easy-to-read and use manual by the experts at Ernst & Young. Here you'll find the first truly straightforward guide to the revolutionary new way of understanding the dynamics of cost--its called Total Cost Management (TCM). These principles and techniques will help you develop an information structure that will drive your decision making, products and services, workflows, capital investments, and day-to-day management--and drive your business onto a new growth curve. Only this book brings you a lucid executive overview of TCM that teaches you, and those you manage, about this innovative cost-management methodology; a complete examination of TCMs essential components: business-process analysis, activity-based costing, and continuous improvement; and full implementation guidelines for bringing TCM and its competitive advantages to your company.

Spis treści

EXECUTIVE OVERVIEW.

The New Business Environment Has Changed––and Cost Information Must Change with It.

Total Cost Management in a Nutshell.

The Role of TCM in Supporting Competitive Advantage.

TCM PRINCIPLES.

The Whys and Hows of BPA.

Performing Process Value Analysis.

Using Process Value Analysis to Guide Improvement Efforts.

ABC––What It Is and Where It Came From.

Activity–Based Process Costing.

Activity–Based Object Costing.

Using ABC Information.

ABC Costing––a Tool–Kit.

Improving Performance Measures.

Decision Support.

IMPLEMENTATION.

Implementing TCM.

Conclusion.

Bibliography.

O autorze

Ernst & Young LLP (www.ey.com) provides assurance and advisory business services, tax services, and consulting for domestic and global clients. The firm has 30,000 employees in 87 U.S. cities. The practice is founder and producer of the Entrepreneur of the Year awards program, sponsored nationally by CNN and CNNfn, USA Today, the Nasdaq–Amex Market Group, and the Kauffman Center for Entrepreneurial Leadership at the Ewing Marion Kauffman Foundation.
Ernst & Young′s Entrepreneurial Services practice is dedicated to accelerating the success of the world′s best entrepreneurs.