Activity-Based Cost Management An Executive's Guide

by Cokins, Gary

• ISBN13: 9780471443285
• ISBN10: 047144328X
• Edition: 1st
• Format: Hardcover
• Copyright: 2001-09-24
• Publisher: Wiley

Summary

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. Gary Cokins (Far Bingham Farms, MI) is Director of Industry Relations at ABC Technologies, the world's leading supplier of activity-based information software. He is an internationally recognized expert, speaker, and author.

Author Biography

GARY COKINS is Director of Industry Relations at ABC Technologies, the worldwide leading provider of activity-based information software. He is an internationally recognized expert, speaker, practitioner, and author in advanced cost management and performance improvement systems. Gary Cokins can be reached at [e-mail]

Table of Contents

Preface.

1. Removing the Blindfold with ABC/M.

2. A Management Accounting Framework: A Taxonomy.

3. Are All Your Trading Partners ""Worth It"" to You?

4. The Internet, E-Commerce, Supply Chain Management, and Digital Economies: Where Does ABC/M Fit In?

5. The Holy Grail: Performance Measure Systems.

That Produce the Correct Behavior.

6. Popular Uses of ABC/M.

7. ABC/M Integrates with Other Software Tools.

8. Predictive Costing, Predictive Accounting.

9. Implementing ABC/M Through Rapid Prototyping.

10. Common Misconceptions about ABC/M and Employee Buy-In.

11. Stage Five Cost Systems: The Future of ABC/M.

Appendix.

Index.