Designing Strategic Cost Systems: How to Unleash the Power of Cost InformationJohn Wiley & Sons, 28.06.2004 - 208 Seiten Offering a multidisciplinary roadmap for the design, development, and implementation of a strategic cost system, this book shows how to design a cost system to become a more effective decision-making tool and a source of competitive advantage for the organisation. It describes how to structure a cost systems design project and discuss the issues that should be addressed upfront from a management, operations, and costing perspective. Includes a URL site containing key terms and helpful Excel templates. Highlights the logistics of putting together and managing the project team. Addresses the technical and political issues that may arise as the project unfolds. |
Inhalt
Chapter 1 Is Your Cost System Obsolete? | 1 |
Chapter 2 What Constitutes a Strategic Cost System? | 15 |
Chapter 3 Redesign Process | 33 |
Chapter 4 Conceptualizing the Cost Model Design | 49 |
Chapter 5 How to Calculate Costs | 63 |
Chapter 6 Costing Issues | 81 |
Chapter 7 Cost Systems Setup and Test | 119 |
Chapter 8 Performance Measurement and Reporting | 131 |
Chapter10 Lessons Learned | 155 |
Appendix A Examples of Terms and Definitions | 163 |
Appendix B TimeBased Capacity Models | 167 |
Appendix C The Use of Monte Carlo Simulations to Set Standards | 181 |
Glossary | 195 |
| 207 | |
| 213 | |
Chapter 9 Common Pitfalls | 147 |
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Designing Strategic Cost Systems: How to Unleash the Power of Cost Information Lianabel Oliver Keine Leseprobe verfügbar - 2004 |
Häufige Begriffe und Wortgruppen
accounting activities actual affect allowances applications areas assigned average basis budgeted business processes calculation capacity Chapter committed complete components cost information cost model cost system costing methodology decision defined detailed determine develop discussed elements employees engineering ensure equipment estimating example expected factor Figure fixed function identify implementation improvement increase individual industry involved issues labor labor hours major manner manufacturing materials measurement meet needs operational opportunities organization output overhead costs parameters particular percent performance performance measurement period planned practical probably procedures product or service project team redesign reporting represents scrap setup shows significant situation specific stage standard step strategic structure system design team members tion typically understand unit unit cost usually utilization variable variance yield