Activity-based costing and management / Surendra P. Agrawal, Ph.D., Professor of Accounting, Emeritus, University of Memphis and James A. Brimson, ABD, Activity Based Management Institute.
2011
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Items
Details
Title
Activity-based costing and management / Surendra P. Agrawal, Ph.D., Professor of Accounting, Emeritus, University of Memphis and James A. Brimson, ABD, Activity Based Management Institute.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2011]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5306.
Formatted Contents Note
Detailed analysis. Purpose and Scope of Portfolio
Basic Principles of ABC and Transforming the Management Information Process
Activity analysis and costing for manufacturing organizations: basic principles
Cost of unused capacity
Analysis of non-manufacturing activities
Service organizations
Profitability analysis
Performance measurement and quality management
Theory of constraints, optimization, and target costing
Planning, control, and decision making
External reporting
Working papers.
Basic Principles of ABC and Transforming the Management Information Process
Activity analysis and costing for manufacturing organizations: basic principles
Cost of unused capacity
Analysis of non-manufacturing activities
Service organizations
Profitability analysis
Performance measurement and quality management
Theory of constraints, optimization, and target costing
Planning, control, and decision making
External reporting
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio No. 5306, Activity-Based Costing and Management (Accounting Policy and Practice Series), explains activity-based costing (ABC) and shows how it can provide useful information to help management improve organizational performance. Determining the cost of resources used for carrying out activities and assigning that cost to the products and other cost centers falls within the area of cost accounting. ABC is the method preferred by many companies in the modern environment, and one of the purposes of this Portfolio is to help potential users understand this system. Other aspects of activity analysis are used for various managerial purposes, including planning, controlling, and decision making. The best and most beneficial use of activity analysis is to combine the cost and other information provided by ABC with managerial functions; this is then referred to as activity-based management (ABM). This Portfolio explores many such managerial practices."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed on Feb. 24, 2011).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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