An accessible, practical survey of cost management methods
Essentials of Cost Management provides an unbiased survey and explanation of the cost management approaches and methods currently available for immediate application in day-to-day activities. Rather than advocate a particular method, this book assists readers in choosing the best approach or blend of cost management strategies to address specific business problems. The expert authors also discuss cutting-edge topics such as target costing, capacity management, and activity-based costing/management.
Spis treści
Preface: Cost and Value.
1 Cost Management: Control and Profitability.
2 Traditional Cost Types, Terms, and Practices.
3 Cost Accounting Structures: Standards, Budgets, and Controls.
4 Operational Resource Accounting.
5 Process and Resource-Based Cost Management.
6 Tactical Management of Costs and Resources.
7 Strategy-Based Systems and the Future of Cost Management.
Suggested Readings.
Index.
O autorze
CATHERINE and JOE STENZEL are Coeditors of the Journal of Cost Management, an RIA bimonthly periodical. Catherine Stenzel is also curriculum developer and a national instructor for the Institute of Management Accountants where she and Joe codevelop seminars and organize conferences. The Stenzels live in Minneapolis, Minnesota.