The Design of Cost Management Systems : Text, Cases, and Readings /
Robin Cooper, Robert S. Kaplan
- Englewood Cliffs ; London : Prentice-Hall International, c1991
- xii, 580 p. ; 26 cm
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.