Activity-Based Cost Management: An Executive's Guide

Gary Cokins

ISBN 10: 047144328X / ISBN 13: 9780471443285

Published by Wiley, 2001

About this Item

Bedingt durch das Internetzeitalter verlagert sich die Marktmacht mehr und mehr Richtung Verbraucher. Dadurch werden Unternehmen gezwungen, ihre Preise niedrig zu halten, wenn sie weiterhin wettbewerbsf hig bleiben und ihre Gewinne steigern wollen. Die Zauberformel, f r die Verwirklichung dieses Ziels heisst: 'Activity-Based Costing and Management' (ABC/M) - das sich aus Prozesskostenrechung und Prozesskosten-Management zusammensetzt. Es liefert die Daten, mit deren Hilfe die beiden kritischen Managementstrategien - niedrige Preise und h here Gewinne - erfolgreich umgesetzt werden k nnen. Aber ABC/M liefert nicht nur ein genaueres Bild der Unternehmenskosten, sondern gleichzeitig wichtige Informationen, um bessere Entscheidungen zu treffen, h here Gewinne zu erzielen und ein effektiveres Kostenmanagement zu betreiben. Activity-Based Cost Management ist ein praktischer Leitfaden, der speziell f r F hrungskr fte konzipiert wurde und anschaulich erkl rt, wie ein ABC/M-Modell funktioniert, und wie man es schnell und problemlos in die Praxis umsetzt. Autor Gary Cokins, ein f hrender internationaler Experte auf diesem Gebiet, gibt Ihnen hier die Mittel an die Hand, ein effizientes ABC/M-Modell zu entwickeln und erfolgreich in Ihrem Unternehmen einzusetzen. Verst ndlich und unterhaltsam geschreiben. Ein ma geblicher und unverzichtbarer Leitfaden zu einem topaktuellen Thema.

Seller Inventory # CIN047144328XG

Bibliographic Details

• Title: Activity-Based Cost Management: An Executive's Guide
• Publisher: Wiley
• Publication Date: 2001
• Language: English
• ISBN 10: 047144328X
• ISBN 13: 9780471443285
• Binding: Hardback
• Condition: Good

About this title

Synopsis

Proven strategy for reducing production and operating costs while increasing profits

As the growth of the Internet shifts power to consumers, the pressure on companies to keep prices low will continue to mount. Increasingly corporations are relying on "margin management" and supply chain management as a means of keeping prices low while raising profits. Activity-based costing and management (ABC/M) data is key to succeeding in both these critical management strategies. This book explains how executives can effectively use the information furnished by cutting-edge ABC/M systems. The author, an acknowledged expert in the field, clearly defines the ABC/M system and explains how to use the information it provides for best results. He provides a rational framework for understanding the fifteen key defining characteristics of ABC/M and arms readers with an ABC/M Readiness Assessment test along with extremely user-friendly exhibits.

About the Author

Gary Cokins is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He is the founder of Analytics-Based Performance Management, an advisory firm located in Cary, North Carolina. . Gary received a BS degree with honors (Tau Beta Pi) in Industrial Engineering/Operations Research from Cornell University in 1971. He was two year varsity football letterman. He received his MBA with honors (Beta Gamma Sigma) from Northwestern University’s Kellogg School of Management in 1974.
Gary began his career as a strategic planner with FMC’s Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began his management consulting career first with Deloitte Consulting Next with KPMG, Gary was trained on activity-based costing (ABC) by Harvard Business School Professors Robert S. Kaplan and Robin Cooper. With KPMG working with Dr. David Norton, Gary was also involved with initial research that led to the development of the Balanced Scorecard. Prior to joining SAS, Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS), now part of HP. From 1997 until recently Gary was in business development with SAS, a leading provider of enterprise performance management and business analytics and intelligence software.
Gary resides with his wife Pam in Cary, North Carolina.