Read more
Informationen zum Autor JAMES A. BRIMSON is President of Activity Based Management-International, Inc., an international confederation of consulting, training, and software companies that specialize in activity-based management. He is the author of Activity Accounting: An Activity-Based Costing Approach (Wiley), coauthor of Driving Value Using Activity-Based Budgeting (Wiley), and coeditor of Cost Management for Today's Advanced Manufacturing, The CAM-I Conceptual Design. JOHN ANTOS is a management consultant specializing in activity-based management. He teaches activity-based management, activity-based budgeting, finance and accounting for non-financial executives, modern cost accounting, as well as other financial courses. He is the coauthor of Driving Value Using Activity-Based Budgeting (Wiley). Klappentext Corporate AccountingThe ABCs of ABMActivity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them.Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs.A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation. Zusammenfassung Während die Abteilungserfolgsrechnung - eine Form der Kostenrechnung - sich auf die verschiedenen Aktivitäten eines Unternehmens im Geschäftsprozeß bezieht, geht Geschäftsprozeßmanagement einen Schritt weiter. Es gibt dem Management die Mittel an die Hand, unabhängige Aktivitäten in Geschäftsprozessen zu isolieren und zeigt gleichzeitig auf, wie Kosten und Leistung jeder einzelnen Aktivität gemessen und verwaltet werden können. So werden greifbare Erfolgsmaßstäbe aufgestellt und in Beziehung gesetzt zu Zeit, Wert, Qualtität der Dienstleistung, Flexibilität, Kosten und Ergebnisplanung. Mit Hilfe des Geschäftsprozeßmanagements sind Manager in der Lage, Problembereiche zu erkennen, ein höheres Leistungsniveau aufzustellen, Wettbewerbsvorteile zu erzielen und einen Prozeß kontinuierlicher Ergebnisverbesserung in Gang zu setzen.(y05/99) Inhaltsverzeichnis Activity-Based Management and Enterprise Excellence. The Changing Service Environment. Activities, Activity Management, and Cost Management. Why Activities? Activity Analysis. Activities of an Enterprise. Activity Cost. Calculating an Activity Cost. Tracing Activity Cost. Activity Service Cost. Activity-Based Budgeting. Activity Management-A Process Approach. Appendix. Glossary. Index....
