Activity Based Costing And Management
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Activity Based Costing And Activity Based Management For Health Care
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Author : Judith J. Baker
language : en
Publisher: Jones & Bartlett Learning
Release Date : 1998
Activity Based Costing And Activity Based Management For Health Care written by Judith J. Baker and has been published by Jones & Bartlett Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with ABC categories.
This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
Activity Based Costing
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Author : Patrick Zeuner
language : en
Publisher: GRIN Verlag
Release Date : 2012-06
Activity Based Costing written by Patrick Zeuner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e
Activity Based Cost Management Making It Work
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Author : Gary Cokins
language : en
Publisher: Irwin Professional Pub
Release Date : 1996
Activity Based Cost Management Making It Work written by Gary Cokins and has been published by Irwin Professional Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement. Activity-Based Cost Management: Making It Work will walk you through the process so you can overcome barriers and successfully implement ABC. Activity-Based Cost Management: Making It Work doesn't just explain what ABC is, it shows you the mathematical calculations that support ABC and how you can implement ABC into your organization.
Activity Based Costing
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Author : Daniel Bradtke
language : en
Publisher: GRIN Verlag
Release Date : 2007-11
Activity Based Costing written by Daniel Bradtke and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11 with categories.
Seminar paper from the year 2004 in the subject Business economics - Controlling, grade: 1,5, University of Wales, Newport, course: Management Accounting, 14 entries in the bibliography, language: English, abstract: The initial aim of this report is to layout the main differences of the client's current basis of overhead absorption, compared to activity - based costing (ABC). By showing the divergence of both systems, it appears that information generated from traditional overhead absorption does not properly equip management with suitable information for decision making. An additional aim of this paper focuses on the potential benefits of activity - based costing. It illustrates the chances of ABC as a decision making tool to provide management benefits regarding the accuracy of cost and the achievement of goals and strategies. Lastly, this report highlights all information required for the implementation of ABC into the organisation. It also reveals the necessity to collect and process the information needed in the correct format at a reasonable cost.
Activity Based Cost Management
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Author : Gary Cokins
language : de
Publisher: John Wiley & Sons
Release Date : 2001-10-08
Activity Based Cost Management written by Gary Cokins and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-10-08 with Business & Economics categories.
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.
Activity Based Costing And Management
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Author : Ernest Glad
language : en
Publisher:
Release Date : 1996
Activity Based Costing And Management written by Ernest Glad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Cost accounting categories.
An Abc Manager S Primer
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Author : Gary Cokins
language : en
Publisher: McGraw-Hill Companies
Release Date : 1993
An Abc Manager S Primer written by Gary Cokins and has been published by McGraw-Hill Companies this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
In the last decade, every type of manager has wrestled with the concept of activity-based costing--what it means, how it works in their own companies (as well as how it works for the competition), and how they should be using the information this new cost-measurement method provides. This book takes the mystique out of activity-based costing and helps managers begin taking advantage of its benefits right away. An excellent group-training tool or self-teaching guide.
Process And Activity Based Costing
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Author :
language : en
Publisher: Bookboon
Release Date :
Process And Activity Based Costing written by and has been published by Bookboon this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management
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Author : David Wagener
language : en
Publisher: GRIN Verlag
Release Date : 2008-08-21
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management written by David Wagener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-21 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedure that manufacturing accountants follow to separate the production expense of an accounting period from the cost of manufactured product inventories at the end of the period. (Johnson and Kaplan, 1991, p. 130) This technique of valuing inventory should, although often practiced, not be used for managerial decision making though. It oversimplifies the consumption of overhead costs by products, services and customers and therefore leads to distorted cost information. Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s, seems to provide more reliable information. The second part of this work describes the concept of ABC by summarizing the arguments of two pioneers in this field. In their book “Relevance Lost: The Rise and Fall of Management Accounting”, first published in 1987, H. Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accountting and describe possible improvements. In part three the developments of ABC in the last 20 years are described by reviewing a choice of important literature. Part four then shows the impact that ABC had on implementing companies. The conclusion, part five, contains an assessment of the used literature and an evaluation of whether the critic of traditional management accounting has been overcome by ABC.
Activity Accounting
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Author : James A. Brimson
language : en
Publisher:
Release Date : 1991-03-13
Activity Accounting written by James A. Brimson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-03-13 with Business & Economics categories.
New costing procedures for a new economic age Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way. Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization. Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.