<図書>
Cost & effect : using integrated cost systems to drive profitability and performance
責任表示 | Robert S. Kaplan, Robin Cooper |
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データ種別 | 図書 |
出版情報 | Boston : Harvard Business School Press , c1998 |
本文言語 | 英語 |
大きさ | xi, 357 p. : ill. ; 25 cm |
概要 | Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding & implementing activity-based cost management. Kaplan & Cooper reveal that mo...t companies don't know how to measure accurately, influence, or understand the fundamental cost drivers in their businesses. They then provide a detailed & comprehensive blueprint that will enable managers to make better decisions & to promote organizational learning & improvement. Cost & Effect takes the management, finance, & accounting fields to an entirely new level, as the authors demonstrate how the principles of activity-based costing & other advanced cost management techniques, such as target & kaizen costing, can drive business performance. Using lively examples from a variety of leading companies worldwide--including Siemens, Hewlett-Packard, AT&T, the Swedish wire manufacturer Kanthal, Kirin Beer, & Procter & Gamble--they show how to create integrated, knowledge-based systems that provide meaningful information on current & past performance. The innovation systems described in Cost & Effect will help you: determine where improvements in quality, efficiency, & productivity will have the highest payoffs; assist front-line employees in their learning & improvement activities; make better product mix & capital investment decisions; negotiate more effectively on price, product features, quality, delivery, & service to promote win-win relationships with your customers; choose low-cost suppliers who are truly low cost, not just low price; design products & services that meet customers' expectations--& that can be produced & delivered at a profit; integrate your activity-based cost system into reporting & budgeting processes to reveal the sources of excess capacity. Everyone involved in running a business--from general managers & strategic planners to financial executives, IT professionals, & operations managers--must read this book to learn how innovative cost & performance measurement systems can enhance their organizational profitability & performance. 続きを見る |
所蔵情報
状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 3B | 336.85/Ka 61/1 | 1998 |
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017211998005530 |
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書誌詳細
別書名 | 異なりアクセスタイトル:Cost and effect |
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一般注記 | Includes bibliographical references (p. [323]-345) and index |
著者標目 | *Kaplan, Robert S., 1940- Cooper, Robin, 1951- |
件 名 | LCSH:Activity-based costing |
分 類 | NDC9:336.85 LCC:HF5686.C8 DC21:658.15/52 |
書誌ID | 1000418434 |
ISBN | 9780875847887 |
NCID | BA33853385 |
巻冊次 | ISBN:9780875847887 ; XISBN:0875847889 |
登録日 | 2009.09.11 |
更新日 | 2009.09.11 |