明示的費用のダイナミクス：活動基準原価計算へのオルタナティブ<br>Explicit Cost Dynamics : An Alternative to Activity-Based Costing (Wiley Cost Management Series)

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明示的費用のダイナミクス：活動基準原価計算へのオルタナティブ
Explicit Cost Dynamics : An Alternative to Activity-Based Costing (Wiley Cost Management Series)

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  • 製本 Hardcover:ハードカバー版／ページ数 220 p.
  • 言語 ENG
  • 商品コード 9780471389439
  • DDC分類 658.1552

基本説明

Explains the concept of a nonallocation-based cost management system that, the author argues, should replace traditional cost accounting methods as well as activity-based costing.

Full Description

GETTING TO THE BOTTOM OF THE BOTTOM LINE
Traditional cost management systems typically defeat their own purpose by leading corporations to make decisions that ultimately do not optimize performance. These systems are the foundation for decisions that are made throughout the corporation. In order for organizations to increase performance beyond current capabilities, a new approach is needed that addresses issues such as understanding the true impact of various actions on the bottom line-and eliminating methods that distort numbers and narrow options. Explicit Cost Dynamics (ECD) offers such an alternative, and this expertly written, revolutionary book provides an indispensable introduction to the subject.


Informative and easy-to-read, Explicit Cost Dynamics:



Provides an alternative view and understanding of the impact of costs, actions, and time on the bottom line of a corporation
Explains how this new theory can lead to an overall profit maximization
Shows that costs can be considered as either a function of activities performed, as a function of resources expended, or of time
Shows that the difference between explicit dollars flowing into and out of a company is equal to the rate of change of cash
. . . and much more to help CEOs, CFOs, controllers, cost managers, financial managers, and others involved in the decision-making process improve their organizations' overall bottom lines.

Contents

Limitations of Cost Accounting.



What Is Explicit Cost Dynamics?



Understanding Explicit Cost Dynamics Costs.



Profit Dynamics.



Basic Explicit Cost Dynamics Measures.



Degree of Freedom Management.



Operational Inconsistencies.



Resource and Program Management.



Practical Use.



Implementing Explicit Cost Dynamics.



Index.