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Activity-based cost management making it work: a manager's guide to implementing and sustaining an effective ABC system

Author: Cokins, Gary Publisher: Irwin, 1996.Language: EnglishDescription: 226 p. : Ill. ; 24 cm.ISBN: 0786307404Type of document: BookBibliography/Index: Includes bibliographical references and index
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Item type Current location Collection Call number Status Date due Barcode Item holds
Book Asia Campus
Main Collection
Print HG70 .C65 1996
(Browse shelf)
900171595
Available 900171595
Total holds: 0

Includes bibliographical references and index

Digitized

Activity-based cost management making it work LIST OF FIGURES xv Chapter 1 ABCIABM: What It Is and Is Not 1 1-1. State of the Union: The lssues with ABCIABM I 1-2. Popular Business Improvement Approaches 6 1-3. The Emerging Consensus on ABCIABM 11 1-3A. Cost of Processes (ABM) 13 I-3B. Product and Service Costs (ABC) 18 1-3C. Target Costing 28 1-30. Full Absorption Costing with Fixed versus Variable Thinking 30 I-3E. The Annual Budget Death March 35 1-3F. The Decline of Standard Cost Accounting Systems? 38 1-4. Clarifying What ABC, ABCM, and ABM Are 40 1-5. Final Thoughts on ABCIABM 40 Chapter 2 Why Some ABCIABM Systems Fail 45 2-1. The Path to ABCIABM Success 45 2-2. Causes for ABCIABM Failures 47 Chapter 3 A Framework for Mapping Cost Flows 53 3-1. The CAM-I Cross of ABCIABM 53 3-2. The Product and Service Line View (ABC) 54 3-3. Expanding the CAM-I ABCIABM Cross 58 3-4. Unveiling the Expanded CAM-I Cross 60 3-5. Industrywide ABCIABM: Efficient Consumer Response (ECR) 66 3-6. Integrating Process Management to Financial Results 69 3-7. The Emergence of Lean and Agile Competition 72 . Chapter 4 ABC Is about Flowing Costs 77 4-1. Tracing the Flow of Costs from Resources to Final Cost Objects 78 4-2. The Evolution of Overhead Cost Systems 95 4-3. Cost Push versus Demand Pull ABC Systems 98 4 4 . Elements of Resource Costs 100 4-5. Usefulness of lndented Code-Numbering Schemes 103 4-6. Scoring Activities to Facilitate Managerial Analysis and Actions 105 Chapter 5 - The Unification of Time, Cost, and Quality 117 5-1. Failed Promises from TQM and JIT Management 117 5-2. ABC versus Theory of Constraints versus Throughput Accounting 5-3. ABC and Unused Capacity Management 129 Chapter 6 122 Implementation: Preparing for Success 133 6-1. The Difference between Implementation and Installation 133 6-2. Implementation Roadmap 134 Implementation Steps 134 6-3. Up-Front Design Decisions and Caveats 137 6 4 . Defining Objectives for Success-Yardstick Measures 138 6-5. Earning the Right to Advance with End-Users 142 6-6. Popular Applications of ABCIABM Data 142 6-7. Critical Success Factors for ABCIABM Implementations 143 Chapter 7 Implementation: An ABC/ABM Installation Roadmap 147 7-1. ABM as an Attention-Directing Mechanism 147 7-2. ABM as a Focusing Tool 150 7-3. ABCJABM Begins with Enterprisewide Diagrams 151 7 4 . Linking ABM to Relationship Maps Using Process Mapping 7-5. Identifying Activities within Business Processes 160 159 7-6. Organizing to Collect Resource Cost Data by Activities 160 7-7. Measuring Labor Conversion Costs by Percent 168 7-8. Measuring Labor Conversion Costs by Cycle-Time Outputs 169 7-9. Estimating Purchased Material and Services Costs 172 7-10. Converting ABM into ABC: Assigning Activity Costs to Final Cost Objects 177 7-1 1. Business Process Visualization-Graphically Presenting Costs within Core Processes 181 Value Content in Processes 186 When ABM Cost Build- Up Graphs Don 't Work 187 7-12. Analyzing Costs for Insights (Root Cause Analysis) 190 7-13. Where Does ABM Data Fit into This? 196 Chapter 8 Common Misconceptions about ABCIABM 199 8-1. 8-2. 8-3. 8-4. 8-5. Data: How Much? How Detailed? 199 How Accurate Must the ABCIABM Data Be? 201 How Can Activity Data Be Quickly but Effectively Collected? 201 Two Sets of Books? 202 Is Specialized ABCIABM Software Necessary? 203 Chapter 9 Sustaining the ABCIABM System 205 9-1. Stand-Alone versus Fully Integrated ABCIABM System 205 9-2. Updating, Refreshing, and Rerunning the ABCIABM System 206 9-3. Multidimensional Analysis of ABCIABM Data 2 12 Chapter 10 Final Thoughts on ABCIABM 215 INDEX 221

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