Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
- 作者
- 出版社 Harvard Business Press
- 出版时间 1997年12月 第1版
- ISBN 9780875847887
- 定价 475.00
内容简介
Twoofthemostinnovativethinkersinthefieldpresentaworkthatrepresentsthesinglebestresourceforunderstandingandimplementingactivity-basedcostmanagement.KaplanandCooperrevealthatmostcompaniesdon'tknowhowtomeasureaccurately,influence,orunderstandthefundamentalcostdriversintheirbusinesses.Theythenprovideadetailedandcomprehensiveblueprintthatwillenablemanagerstomakebetterdecisionsandtopromoteorganizationallearningandimprovement."CostandEffect"takesthemanagement,finance,andaccountingfieldstoanentirelynewlevel,astheauthorsdemonstratehowtheprinciplesofactivity-basedcostingandotheradvancedcostmanagementtechniques,suchastargetandkaizencosting,candrivebusinessperformance.Usinglivelyexamplesfromavarietyofleadingcompaniesworldwide-includingSiemens,Hewlett-Packard,AT&T,theSwedishwiremanufacturerKanthal,KirinBeer,andProcter&Gamble-theyshowhowtocreateintegrated,knowledge-basedsystemsthatprovidemeaningfulinformationoncurrentandpastperformance.Theinnovationsystemsdescribedin"CostandEffect"willhelpyou:determinewhereimprovementsinquality,efficiency,andproductivitywillhavethehighestpayoffs;assistfront-lineemployeesintheirlearningandimprovementactivities;makebetterproductmixandcapitalinvestmentdecisions;negotiatemoreeffectivelyonprice,productfeatures,quality,delivery,andservicetopromotewin-winrelationshipswithyourcustomers;chooselow-costsupplierswhoaretrulylowcost,notjustlowprice;designproductsandservicesthatmeetcustomers'expectations-andthatcanbeproducedanddeliveredataprofit;and,integrateyouractivity-basedcostsystemintoreportingandbudgetingprocessestorevealthesourcesofexcesscapacity.Everyoneinvolvedinrunningabusiness-fromgeneralmanagersandstrategicplannerstofinancialexecutives,ITprofessionals,andoperationsmanagers-mustreadthisbooktolearnhowinnovativecostandperformancemeasurementsystemscanenhancetheirorganizationalprofitabilityandperformance.
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