000			01714 a2200241 4500
020			_a0135704170
020			_a9780135704172
082	0	4	_a658.1511
090			_c2504 _d2504
100	1		_aCooper, Robin.
245	1	0	_aDesign of cost management systems / _cRobin Cooper.
250			_a2nd ed.
260			_a[S.l.] : _bPrentice Hall, _c1998.
300			_a552 p. ; _c27 cm.
490	1		_a2nd edition.
500			_aPaperback.
520			_aProviding valuable insight into the latest practice and design philosophies, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations. Opens with a thorough introduction to cost systems - with discussions on their use, product and process costing, operational control, financial reporting, and strategic relevance - and explores target costing, and ABC and product design and development. Considers the foundations of activity-based costing, including its necessity for companies, cost hierarchy, and activity attributes, and dedicates entire sections to the use of cost systems for managing customer and supplier relationships, and for designing and developing new products. Second Edition features include many new cases and a critical study of service industry and activity-based budgeting. For management consultants, CFO's, and controllers.
700	1		_aKaplan, Robert S.
830		0	_a2nd edition.
856	4	0	_3Amazon.com _uhttp://www.amazon.com/exec/obidos/ASIN/0135704170/chopaconline-20
856	4	0	_3Amazon customer reviews _uhttp://www.chopac.org/cgi-bin/tools/azrev.pl?q=0135704170
942			_aNBS _cBK _k658.15 COO
999			_c345000 _d345000