基本信息·出版社:McGraw-Hill ·页码:320 页 ·出版日期:2005年05月 ·ISBN:0071440372 ·条形码:9780071440370 ·版本:第1版 ·装帧:精装 ·开本 ...
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Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Mana |
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Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Mana |
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基本信息·出版社:McGraw-Hill
·页码:320 页
·出版日期:2005年05月
·ISBN:0071440372
·条形码:9780071440370
·版本:第1版
·装帧:精装
·开本:16开 Pages Per Sheet
·外文书名:基础成本管理
内容简介 在线阅读本书
"Marvelous! I read Common Cents on a recent cross-country flight and . . . I was mesmerized. Bravo!"
--Tom Peters, author of In Search of Excellence and Thriving on Chaos
When designed and executed correctly, cost information programs alert decision makers about problems to overcome and opportunities to take advantage of. The difficulty is, conventional sources of financial information often do just the opposite--they hide or misrepresent problems, fail to identify opportunities, and lead to solutions that are ineffective and potentially perilous.
Common Cents, Second Edition, reveals how Activity-Based Costing (ABC) and Activity-Based Management (ABM) can help you make the right decisions about customer and product mix, marketing channels, and performance improvement. Originally written and now revised and updated by ABC/ABM pioneer Dr. Peter B.B. Turney, this book walks you through each step of the process, giving you the tools to more accurately identify, assign actual costs to, and report on the elements of each customer, product, or service, increasing your organization's process efficiency and profitability.
Common Cents encompasses manufacturing, service, and government organizations. It describes how Deluxe, the U.S. Army, Tektronix, Hewlett-Packard, General Electric, the South Dakota Department of Transportation, and literally hundreds of other organizations achieved the "ABC performance breakthrough." Using real-life examples in sectors from financial to telecom, software to healthcare, and transportation to the military, this results-driven book explores:
·What ABC is, and why it has proven to be so effective at accurately revealing problems and opportunities
·How ABC and ABM have improved bottomline performance in manufacturing, service, and government organizations
·How ABC and ABM create value in procurement, supply chain, customer support, call centers, operations, shared services, and other areas
·Latest developments in ABC, including resource planning, capacity management, activity-based budgeting, performance budgeting, decision simulation, and time-based ABC
·Proven tools of ABM, including customer profitability analysis, strategic analysis, value analysis, cost analysis, storyboarding, life-cycle costing, and target costing
·An eight step plan for successfully implementing ABC/ABM as a proof of concept or enterprise-wide solution
Whatever business you're in, ABC and ABM can help transform your organization from average to world-class. Common Cents reveals the hidden opportunities to improve profitability or reduce cost, and shows you how to position your resources and direct initiatives to achieve maximum results.
作者简介 Peter B.B. Turney, Ph.D., is the president and CEO of Cost Technology and an adjunct professor at the Darden Graduate School at the University of Virginia. Dr. Turney is a founder of ABC and ABM, and has led successful implementations of the programs in manufacturing, service, and government organizations throughout the world. A frequent presenter to management groups, he has written for the Harvard Business Review, Sloan Management Review, Journal of Cost Management, and other leading journals.
媒体推荐 Praise for Common Cents:
Common Cents is a great resource for all high level managers to reflect upon as they try to focus on results and customer satisfaction."
--Keith Barnes, Chairman and Chief Executive Officer, Electroglas, Inc.
"Peter Turney uses his plain-talking style to illustrate why time-tested principles remain at the cutting edge of management initiatives worldwide. Any organization hoping to streamline business processes, cut costs, or improve profits can benefit from a little more Common Cents."
--Chris Pieper, Chairman and Chief Executive Officer, FormRouter, Inc.
"A remarkable book by a remarkable author. Common Cents puts activity based costing in terms anyone can apply to their situation. Had government started operating this way with Peter Turney's first book 15 years ago, it is certain taxes would be lower today!"
--Roxanne Rice, Director of Fiscal and Public Assistance, South Dakota Department of Transportation
"Peter Turney is one of those rare authors who make complex subjects simple and easy to understand. Common Cents is a must read for successful executives."
--Roger Nagel
Wagner Professor at Lehigh University and Emeritus Director of the Iacocca Institute, Author, Agile Competitors and Virtual Competition
"Businesses that apply Peter Turney's principles will discover new opportunities for driving growth. They will become adept at maneuvering their strategic levers to maximize profitability of products, services and customers, thereby building significant shareholder value."
--Laura Black, Managing Director, Needham & Company
编辑推荐 "Marvelous! I read Common Cents on a recent cross-country flight and . . . I was mesmerized. Bravo!"
--Tom Peters, author of In Search of Excellence and Thriving on Chaos
The first edition of Common Cents was the world's bestselling book on Activity-Based Costing (ABC) and Activity-Based Management (ABM). This completely revised and updated edition uses numerous case histories and new implementation strategies to reflect today's transition from manufacturing to service, and explains how all professionals can use ABC and ABM to dramatically improve decision making.
目录 Ch. 1 The need for ABC information
Ch. 2 The limitations of managing with accounting information
Ch. 3 The ABC innovations
Ch. 4 The ABC model
Ch. 5 The ABC building blocks
Ch. 6 Resource planning and time-based ABC
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