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<図書>
Cost & effect : using integrated cost systems to drive profitability and performance

責任表示 Robert S. Kaplan, Robin Cooper
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



中央図 3B 336.85/Ka 61/1 1998
017211998005530

書誌詳細

別書名 異なりアクセスタイトル:Cost and effect
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

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