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Activity-Based Costing
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Activity-Based Costing

Activity-Based Costing

Making It Work for Small and Mid-sized Companies

Douglas T. Hicks

358 pages, parution le 29/10/2002 (2eme édition)

Résumé

  • A practical, cost-effective guide to ABC for small to medium companies.
  • Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
  • Feature an ongoing case study throughout the book documents the model-building process.
  • Provides a spreadsheet model blueprint that details data flows.
  • Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.

Contents
  1. Activity-Based Costing: The First Decade
  2. Strange Case of Ace Manufacturing
  3. What Is Activity-Based Costing
  4. Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs
  5. Logic of Activity-Based Costing
  6. Case Study: ACME Distributors
  7. Decision Costing: The Real Reason for Activity-Based Costs
  8. Activity-Based Costing Model Toolbox
  9. Developing Cost Flow-Down Structures: Case Studies
  10. Building a Cost Accumulation and Distribution Model
  11. Small-Time manufacturing: Developing the Conceptual Model
  12. Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation
  13. Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution
  14. Small-Time Manufacturing: Product Costing
  15. Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis
  16. Small-Time Manufacturing: Multiyear Costing and Pricing
  17. Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization
  18. Making Activity-Based Costing Work at the Small and Mid-Sized Business
    Index

Caractéristiques techniques

  PAPIER
Éditeur(s) Wiley
Auteur(s) Douglas T. Hicks
Parution 29/10/2002
Édition  2eme édition
Nb. de pages 358
Format 14 x 22
Couverture Broché
Poids 475g
Intérieur Noir et Blanc
EAN13 9780471237549
ISBN13 978-0-471-23754-9

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