中小企業のための活動基準原価計算(第2版)<br>Activity-Based Costing : Making It Work for Small and Mid-Sized Companies (Wiley Cost Management Series)

個数:

中小企業のための活動基準原価計算(第2版)
Activity-Based Costing : Making It Work for Small and Mid-Sized Companies (Wiley Cost Management Series)

  • 提携先の海外書籍取次会社に在庫がございます。通常3週間で発送いたします。
    重要ご説明事項
    1. 納期遅延や、ご入手不能となる場合が若干ございます。
    2. 複数冊ご注文の場合、分割発送となる場合がございます。
    3. 美品のご指定は承りかねます。
  • 【入荷遅延について】
    世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
    おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。
  • ◆画像の表紙や帯等は実物とは異なる場合があります。
  • ◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
    また、洋書販売価格は、ご注文確定時点での日本円価格となります。
    ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。
  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 384 p.
  • 言語 ENG
  • 商品コード 9780471237549
  • DDC分類 657

基本説明

Shows how both manufacturing and service companies can implement ABC without the expense of an outside consultant and without dismantling their current cost information systems.

Full Description

* A practical, cost-effective guide to ABC for small to medium companies.
* Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
* Feature an ongoing case study throughout the book documents the model-building process.
* Provides a spreadsheet model blueprint that details data flows.
* Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.

Contents

Activity-Based Costing: The First Decade.

Strange Case of Ace Manufacturing.

What Is Activity-Based Costing.

Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs.

Logic of Activity-Based Costing.

Case Study: ACME Distributors.

Decision Costing: The Real Reason for Activity-Based Costs.

Activity-Based Costing Model Toolbox.

Developing Cost Flow-Down Structures: Case Studies.

Building a Cost Accumulation and Distribution Model.

Small-Time manufacturing: Developing the Conceptual Model.

Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation.

Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution.

Small-Time Manufacturing: Product Costing.

Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis.

Small-Time Manufacturing: Multiyear Costing and Pricing.

Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization.

Making Activity-Based Costing Work at the Small and Mid-Sized Business.

Index.