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Jingdong book

作业成本管理：完全操作手册

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Books Management Production and Operations Management

Jingdong book

作业成本管理：完全操作手册

Name: 作业成本管理：完全操作手册
Brand: Jingdong book
SKU: 3102008501
Price: 47.53 USD
Availability: OutOfStock

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Content Description

本书为“作业成本管理经典译丛”之一，介绍了作业成本管理的基本知识和操作技巧，内容包括：揭开作业成本管理(ABC／M)的面纱，ABC／M的广泛应用，预测成本法与预测会计法等。本书不仅提供了成功实施作业成本管理的路线图，而且揭示了作业成本管理的真正战略应用。阅读本书之后，读者将会看到作业成本管理在了解成本习性和制定更好的业务决策上的能力。

Author Description

加里·柯金斯（Gary Cokins）是国际公认的高级成本管理和绩效改进体系方面的专家、发言人和作家，获得康奈尔大学工业工程／运营研究学士学位，西北大学凯洛格商学院MBA学位。
加里的职业生涯始于FMC公司，他在那里担任战略计划者，从事业务模拟模型的研发工作。后来在FMC的林克贝特分公司担任财务总监，然后又担任生产经理。这段经历使加里看到了成本信息、运营、绩效衡量和业绩之间的联系。

Catalogue

第1章
揭开作业成本管理(ABC／M)的面纱
1.1引言
1.2如果ABC／M是问题的答案，那么问题又是什么呢
1.3成本管理系统的演化
第2章
管理会计框架：分类法
2.1引言
2.2部门A和部门B的培训练习
2.3扩展的ABC／M十字图表
2.4ABC／M模型思想和设计的十大进展
2.5ABC／M的弱点：程度问题
2.6使用作业成本法的属性
2.7局部与企业范围内的ABC／M
第3章
公司所有的业务伙伴都非常有价值吗?
3.1引言
3.2并非所有的客户和供应商都相同
3.3提高利润陡峭曲线的7种选择
3.4目标成本法与分配成本法
3.5标准成本会计系统的衰落
3.6精益会计与更精益会计
第4章
互联网、电子商务、供应链管理和数字经济：ABC／M适合哪个领域?
4.1引言
4.2供应链利润与成本核算：ABC／M的拯救行动
4.3ABC／M如何拯救客户关系管理工具
4.4使用ABC／M属性以增加收入
4.5模糊的价值追求
第5章
神圣的圣杯：产生正确行为的绩效计量系统
5.1引言
5.2ABC／M和绩效指标加权计分卡
5.3价值增加的受益方是客户还是股东?
第6章
ABC／M的广泛应用
6.1ABC／M如何成为共享服务的基础
6.2作业成本法与闲置产能管理之间的联系
6.3项目会计及工作订单会计与ABC／M：进行选择还是混合?
6.4ABC／M对全面质量管理(TQM)质量成本的计量
第7章
ABC／M与其他软件工具的结合
7.1引言
第8章
预测成本法与预测会计法
8.1引言
8.2产出会计法和作业成本计划
第9章
通过快速成型技术实施ABC／M
9.1引言
9.2利用ABC数据进行ABM
第10章
关于ABC／M和员工支持的普遍误解
10.1引言
第11章
成本管理系统的第五阶段：ABC／M的未来
11.1学术界在多大程度上支持ABC／M?
11.2在组织中ABC／M的未来
11.3根据ABC／M估计投资回报(ROI)
11.4ABC／M是一项组织行为变化管理工具
附录
索引

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