000 00862nam a2200145Ia 4500
080 _aLRC 12.08.01 C778
100 _aCooper, Robin
245 _aDesign of cost management systems
250 _a2nd ed.
260 _bPrentice Hall
_aSaddle RiverUS
_c1999
300 _axii, 536 p.
520 _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.
583 _c1/24/01
_kTESSA_H
942 _cM
_mC778
_kLRC
999 _c23190
_d23190