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Activity-based cost management : an executive's guide
Autor: Cokins, Gary
Rok: 2001
ISBN: 9780471443285
OKCZID: 110483285
Citace (dle ČSN ISO 690):
COKINS, Gary. Activity-based cost management: an executive's guide. New York: John Wiley & Sons, c2001. 374 s. Wiley cost management series.
Anotace
Proven strategy for reducing production and operating costs while increasing profitsAs 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.