01989nam a2200265   450000500170000002000330001702000150005004000200006508200170008524501200010225000260022226000370024830000380028550400490032350509310037252002350130354600090153865000200154765000260156765000250159370000260161870000260164470000270167070000260169720250522090918.0  a9780077132392cTZS 110,697/=  a0077132394  aMULbeng.eAACR  a658.1511 COS  a Cost management : bstrategies for business decisionsc/Marc Wouters, Frank Selto, Ronald Hilton and Michael Maher  bInternational edition  aNew York:bMcGraw-Hill,cc 2012.  axxx, 865 p. :bcol. ill.;c27 cm.  aIncludes references and indexes p. 850 - 865  a
PART 1: Setting the Strategic Foundation: The Importance of Analysing and Managing CostsCost Management and Strategic Decision Making: Evaluating Opportunities and Leading ChangeProduct Costing Concepts and Systems Cost estimation PART 2: Activity-Based Management Activity-Based Costing SystemsCustomer Profitability and Activity-Based Management Managing Quality and Time to Create ValuePART 3: Planning and Decision MakingCost Management and Short-Term Decision MakingStrategic Investment DecisionsBudgeting and Financial PlanningPART 4: Product Costing and Cost AllocationJob and Order CostingJoint Product and Process Cost SystemsManaging and Allocating Support Service CostsPART 5: Performance Measurement and ManagementAnalysis and Management of Cost VariancesOrganizational Design, Responsibility Accounting and Evaluation of Divisional PerformanceTransfer Pricing Strategy, Balanced Scorecards, and Incentive Systems  aIntegral use of spreadsheets - Spreadsheet software is used for explaining techniques and making applications more realistic. In this book, the authors show directly how events impact the balance sheet and profit and loss account.  aeng.  aCost accounting  aManagerial accounting  aStrategic investment  aWOUTERS, M.c(Author)  aSELTO, F. Hc(Author)  aHILTON, R. Wc(Author)  aMAHER, M. Wc(Author)