00862nam a2200145Ia 4500 LRC 12.08.01 C778 Cooper, Robin Design of cost management systems 2nd ed. Prentice Hall Saddle RiverUS 1999 xii, 536 p. Introduces concepts of cost and performance measurement and presents a 4-stage model of cost system evolution. Looks at limitations of traditional costing systems for serving managerial purposes. Provides comprehensive treatment of activity-based costing (ABC) and activity-based management (ABM). Describes how the ABC system can be used as the foundation for budgeting an organization's future expenses and resource supply. Uses case examples to illustrate how the concepts have been applied in practice. 1/24/01 TESSA_H M C778 LRC 23190 23190 0 0 0 0 CRCM CRCM 2023-05-04 0 LRC 12.08.01 C778 0000000017204 2023-05-04 00:00:00 2023-05-04 M