Design of Cost Management Systems (2nd Edition) - Softcover

Cooper, Robin; Kaplan, Robert S.

Softcover

ISBN 10: 0135704170 ISBN 13: 9780135704172

Publisher: Pearson, 1998

Synopsis

Providing valuable insight into the latest practice and design philosophies, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations. Opens with a thorough introduction to cost systems - with discussions on their use, product and process costing, operational control, financial reporting, and strategic relevance - and explores target costing, and ABC and product design and development. Considers the foundations of activity-based costing, including its necessity for companies, cost hierarchy, and activity attributes, and dedicates entire sections to the use of cost systems for managing customer and supplier relationships, and for designing and developing new products. Second Edition features include many new cases and a critical study of service industry and activity-based budgeting. For management consultants, CFO's, and controllers.

About this edition

• Publisher: Pearson
• Publication date: 1998
• ISBN 10: 0135704170
• ISBN 13: 9780135704172
• Binding: Paperback
• Edition number: 2
• Number of pages: 552