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Informationen zum Autor Robert S. Kaplan is the Marvin Bower Professor of Leadership Development at the Harvard Business School. He is the co-author of The Balanced Scorecard and Relevance Lost and the editor of Measures for Manufacturing Excellence. Klappentext Two of the most innovative thinkers in the area of financial management have written a work that could stand for many years as the single best resource for understanding and applying activity-based cost management. Everyone involved in running a business--from general managers and strategic planners to financial executives, IT professionals, and operating managers--can learn from this book. Zusammenfassung Demonstrates how the principles of activity-based costing and other advanced cost management techniques, such as target and kaizen costing, can drive business performance. This book describes systems which assist front-line employees in their learning and improvement activities and make better product mix and capital investment decisions. Inhaltsverzeichnis Preface 1. Introduction: Cost and Performance Management Systems 2. Four-Stage Model for Designing Cost and Performance Measurement Systems 3. Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System 4. Stage III Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems 5. Stage III Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers 6. Activity-Based Costing: Introduction Appendix: ABC Activity and Process Dictionary 7. Measuring the Cost of Resource Capacity 8. Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities 9. Strategic Activity-Based Management: Product Mix and Pricing 10. Strategic Activity-Based Management: Customers 11. Strategic Activity-Based Management: Supplier Relationships and Product Development Appendix: Target Costing 12. ABC in Service Industries 13. Extending Activity-Based Cost Systems 14. Stage IV: Integrating ABC with Enterprise-Wide Systems 15. Stage IV: Using ABC for Budgeting and Transfer Pricing Notes Index About the Authors ...
