Activity-Based Models for Cost Management Systems - Lewis, Ronald
95,99 €
inkl. MwSt.
Versandkostenfrei*
Versandfertig in über 4 Wochen
  • Gebundenes Buch

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major…mehr

Produktbeschreibung
Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.
Autorenporträt
Ron is a creative professional originally from the island of Barbados. Ron was raised by his mom Losell, and has one sister, Lafleur. He got his early education at Eden Lodge Primary School and Combermere Secondary School. He then graduated with honors from the University of The West Indies, Cave Hill Campus, with a BS in Computer Science.Following graduation, Ron moved to New York to pursue a career in Graphic Design. Continuing his studies at Pratt Institute, Manhattan, he completed an AOS in Digital Design & Interactive Media, followed by a Masters in Communications Design. Ron discovered the field of advertising while at Pratt Institute where he was awarded a 4As Advertising Scholarship.Ron lives in Brooklyn, New York, with his wife Azurée, and young son Grayson, who inspired him to create books like this one.