00891nam a2200157Ia 450000500170000008000220001710000180003924500380005725000120009526000400010730000160014752005150016358300210067894200170069999900170071620260716043412.0  aLRC 12.08.01 C778  aCooper, Robin  aDesign of cost management systems  a2nd ed.  bPrentice HallaSaddle RiverUSc1999  axii, 536 p.  aIntroduces 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.  c1/24/01kTESSA_H  cMmC778kLRC  c46525d46525