R.S.キャプラン(共)著/コスト戦略と業績管理の統合システム<br>Cost & Effect : Using Integrated Cost Systems to Drive Profitability and Performance


Cost & Effect : Using Integrated Cost Systems to Drive Profitability and Performance

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  • 製本 Hardcover:ハードカバー版/ページ数 357 p.
  • 言語 ENG,ENG
  • 商品コード 9780875847887
  • DDC分類 658.1552


The innovation systems described in the book help the readers determine where improvements in quality, efficiency, and productivity will have the highest payoffs.

Full Description

Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding and implementing activity-based cost management. Kaplan and Cooper reveal that most companies don't know how to measure accurately, influence, or understand the fundamental cost drivers in their businesses. They then provide a detailed and comprehensive blueprint that will enable managers to make better decisions and to promote organizational learning and improvement. Cost and Effect takes the management, finance, and accounting fields to an entirely new level, as the authors demonstrate how the principles of activity-based costing and other advanced cost management techniques, such as target and kaizen costing, can drive business performance. Using lively examples from a variety of leading companies worldwide--including Siemens, Hewlett-Packard, AT&T, the Swedish wire manufacturer Kanthal, Kirin Beer, and Procter & Gamble--they show how to create integrated, knowledge-based systems that provide meaningful information on current and past performance.The innovation systems described in Cost and Effect will help you: determine where improvements in quality, efficiency, and productivity will have the highest payoffs; assist front-line employees in their learning and improvement activities; make better product mix and capital investment decisions; negotiate more effectively on price, product features, quality, delivery, and service to promote win-win relationships with your customers; choose low-cost suppliers who are truly low cost, not just low price; design products and services that meet customers' expectations - and that can be produced and delivered at a profit; and, integrate your activity-based cost system into reporting and budgeting processes to reveal the sources of excess capacity.Everyone involved in running a business--from general managers and strategic planners to financial executives, IT professionals, and operations managers--must read this book to learn how innovative cost and performance measurement systems can enhance their organizational profitability and performance.

Table of Contents

Preface                                            vii
1 Introduction: Cost and Performance 1 (10)
Management Systems
2 Four-Stage Model for Designing Cost and 11 (17)
Performance Measurement Systems
3 Stage II: Standard Cost and Flexible 28 (19)
Budgeting Systems
Appendix: GPK Cost System 42 (5)
4 Stage III Systems for Learning and 47 (10)
Improvement: Upgrading and Supplementing
Standard Cost Systems
5 Stage III Systems for Learning and 57 (22)
Improvement: Kaizen Costing and Pseudo-Profit
6 Activity-Based Costing: Introduction 79 (32)
Appendix: ABC Activity and Process 108(3)
7 Measuring the Cost of Resource Capacity 111(26)
8 Activity-Based Management: Operational 137(23)
Appendix: Value- and Non-Value-Added 157(3)
9 Strategic Activity-Based Management: 160(21)
Product Mix and Pricing
10 Strategic Activity-Based Management: 181(21)
11 Strategic Activity-Based Management: 202(26)
Supplier Relationships and Product Development
Appendix: Target Costing 224(4)
12 ABC in Service Industries 228(24)
13 Extending Activity-Based Cost Systems 252(23)
14 Stage IV: Integrating ABC with 275(26)
Enterprise-Wide Systems
15 Stage IV: Using ABC for Budgeting and 301(22)
Transfer Pricing
Notes 323(23)
Index 346(12)
About the Authors 358