The Design of Cost Management Systems : Text, Cases, and Readings / Robin Cooper, Robert S. Kaplan
Material type:
TextPublication details: Englewood Cliffs ; London : Prentice-Hall International, c1991Description: xii, 580 p. ; 26 cmISBN: - 0132027895
- HF5657.4 .C65 1991
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Books | Library First Floor | HF5657.4 .C65 1991 (Browse shelf(Opens below)) | 1 | Available | 3343 |
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| HF5657.4 .B727 1997 Management Accounting : Strategy and Control / | HF5657.4 .B727 1997 Management Accounting : Strategy and Control / | HF5657.4 .B77 2019 Introduction to managerial accounting / | HF5657.4 .C65 1991 The Design of Cost Management Systems : Text, Cases, and Readings / | HF5657.4 .D54 2023 The Digitalization of management accounting : use cases from theory and practice / | HF5657.4 .D778 2005 Management Accounting for Business / | HF5657.4 .D78 2004 Management and Cost Accounting / |
Introduction to cost systems; the two-stage process - resources, cost centres and products; assigning the expenses of capacity resources; systems for operational control and performance measurement; activity-based cost systems for manufacturing expenses; using activity-based cut systems to influence behaviour; activity-based systems in service organizations and service functions.
During recent years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables students to analyze the defects with existing, traditional systems, and shows them how to design systems that provide value to their employing organizations. Key features of this book include case studies tested in American universities and teaching notes on the cases.
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