KAPLAN, Roberts S
Cost e effect : using integrated cost systems to drive profitability and performance - Boston, Massachusetts : Havard Business School Press, 1998 - 357 p.
1 - Introduction: cost and performance management systems 2 - Four-stage model for designing cost and performance measurement systems 3 - Stage II: standard cost and flexible budgeting systems 4 - Stage III systems for learning and improvement: upgrading and supplementing standard cost systems 5 - Stage III systems foe learning and improvement: kaizen costing and pseudo-profit centers 6 - Activity-based costing: introduction 7 - Measuring the cost of resource capacity 8 - Activity-based management: operational applications 9 - Strategic activity-based management: product mix and pricing 10 - Strategic activity-based management:customers 11 - Strategic Activity-based management: supplier relationships and product development 12 - ABC in service industries 13 - Extending activity-based cost systems 14 - Stage IV: integrating ABC with enterprise-wide systems 15 - Stage IV: using ABC for budgeting and transfer pricing
Administracao de Custos
Custo Beneficio
Analise de Custo-rendimento
Sistemas Decisorios
Técnicas Administrativas
Estratégia Administrativa
Cost e effect : using integrated cost systems to drive profitability and performance - Boston, Massachusetts : Havard Business School Press, 1998 - 357 p.
1 - Introduction: cost and performance management systems 2 - Four-stage model for designing cost and performance measurement systems 3 - Stage II: standard cost and flexible budgeting systems 4 - Stage III systems for learning and improvement: upgrading and supplementing standard cost systems 5 - Stage III systems foe learning and improvement: kaizen costing and pseudo-profit centers 6 - Activity-based costing: introduction 7 - Measuring the cost of resource capacity 8 - Activity-based management: operational applications 9 - Strategic activity-based management: product mix and pricing 10 - Strategic activity-based management:customers 11 - Strategic Activity-based management: supplier relationships and product development 12 - ABC in service industries 13 - Extending activity-based cost systems 14 - Stage IV: integrating ABC with enterprise-wide systems 15 - Stage IV: using ABC for budgeting and transfer pricing
Administracao de Custos
Custo Beneficio
Analise de Custo-rendimento
Sistemas Decisorios
Técnicas Administrativas
Estratégia Administrativa
