000			01639nam a2200229 a 4500
001			vtls000002748
003			VRT
005			20250102224230.0
008			081202s1991 nju | 000 0 eng d
020			_a0132027895
039		9	_a201402040109 _bVLOAD _c201005231132 _dmalmash _c200901050810 _dvenkatrajand _c200901050808 _dvenkatrajand _y200812021022 _zmusallam
050			_aHF5657.4 _b.C65 1991
100	1		_aCooper, Robin, _d1951- _938032
245	1	4	_aThe Design of Cost Management Systems : _bText, Cases, and Readings / _cRobin Cooper, Robert S. Kaplan
260			_aEnglewood Cliffs ; _aLondon : _bPrentice-Hall International, _cc1991
300			_axii, 580 p. ; _c26 cm
505			_aIntroduction 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.
520			_aDuring 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.
650		0	_aManagerial accounting _9925
700	1		_aKaplan, Robert S. _910625
942			_2lcc _n0 _cBK
999			_c16929 _d16929