Detalles MARC
| 000 -CABECERA |
|---|
| Longitud fija campo de control |
04097nam a22002657a 4500 |
| 003 - IDENTIFICADOR DELl NÚMERO DE CONTROL |
|---|
| Identificador del número de control |
arcduce |
| 005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN |
|---|
| Fecha y hora de la última transacción |
20230320085410.0 |
| 007 - CAMPO FIJO DE DESCRIPCIÓN FÍSICA |
|---|
| Campo fijo de descripción física |
ta |
| 008 - CÓDIGOS DE INFORMACIÓN DE LONGITUD FIJA |
|---|
| Códigos de información de longitud fija |
161116s1997 mau||||| |||| 00| 0 eng d |
| 020 ## - NÚMERO INTERNACIONAL NORMALIZADO PARA LIBROS |
|---|
| Número Internacional Normalizado para Libros (ISBN) |
0875847889 |
| 040 ## - FUENTE DE LA CATALOGACIÓN |
|---|
| Centro catalogador de origen |
arcduce |
| Centro transcriptor |
arcduce |
| 082 0# - NÚMERO DE LA CLASIFICACIÓN DECIMAL DEWEY |
|---|
| Número de edición |
21 |
| Número de clasificación |
658.1552 |
| 100 1# - PUNTO DE ACCESO PRINCIPAL-NOMBRE DE PERSONA |
|---|
| Nombre de persona |
Kaplan, Robert S., |
| Fechas asociadas al nombre |
1940- , |
| Término indicativo de función |
autor |
| 9 (RLIN) |
4545 |
| 245 10 - MENCIÓN DE TÍTULO |
|---|
| Título |
Cost and effect : |
| Resto del título |
using integrated cost systems to drive profitability and performance / |
| Mención de responsabilidad, etc. |
Robert S. Kaplan, Robin Cooper. |
| 260 ## - PUBLICACIÓN, DISTRIBUCIÓN, ETC. (PIE DE IMPRENTA) |
|---|
| Lugar de publicación, distribución, etc. |
Boston, Mass. : |
| Nombre del editor, distribuidor, etc. |
Harvard Business School Press, |
| Fecha de publicación, distribución, etc. |
1997 |
| 300 ## - DESCRIPCIÓN FÍSICA |
|---|
| Extensión |
xi, 357 p. |
| 504 ## - NOTA DE BIBLIOGRAFÍA, ETC |
|---|
| Nota de bibliografía, etc. |
Bibliografía: p. 323-345. |
| 505 0# - NOTA DE CONTENIDO CON FORMATO |
|---|
| Nota de contenido con formato |
Preface 1. Introduction: Cost and Performance Management Systems 2. Four-Stage Model for Designing Cost and Performance Measurement Systems 3. Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System 4. Stage III Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems 5. Stage III Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers 6. Activity-Based Costing: Introduction Appendix: ABC Activity and Process Dictionary 7. Measuring the Cost of Resource Capacity 8. Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities 9. Strategic Activity-Based Management: Product Mix and Pricing 10. Strategic Activity-Based Management: Customers 11. Strategic Activity-Based Management: Supplier Relationships and Product Development Appendix: Target Costing 12. ABC in Service Industries 13. Extending Activity-Based Cost Systems 14. Stage IV: Integrating ABC with Enterprise-Wide Systems 15. Stage IV: Using ABC for Budgeting and Transfer Pricing -- Notes Index About the Authors |
| 520 3# - NOTA DE SUMARIO |
|---|
| Sumario, etc, |
Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding and implementing activity-based cost management. Kaplan and Cooper reveal that most companies don't know how to measure accurately, influence, or understand the fundamental cost drivers in their businesses. They then provide a detailed and comprehensive blueprint that will enable managers to make better decisions and to promote organizational learning and improvement. Cost and Effect takes the management, finance, and accounting fields to an entirely new level, as the authors demonstrate how the principles of activity-based costing and other advanced cost management techniques, such as target and kaizen costing, can drive business performance. Using lively examples from a variety of leading companies worldwide--including Siemens, Hewlett-Packard, AT&T, the Swedish wire manufacturer Kanthal, Kirin Beer, and Procter & Gamble--they show how to create integrated, knowledge-based systems that provide meaningful information on current and past performance.The innovation systems described in Cost and Effect will help you: determine where improvements in quality, efficiency, and productivity will have the highest payoffs; assist front-line employees in their learning and improvement activities; make better product mix and capital investment decisions; negotiate more effectively on price, product features, quality, delivery, and service to promote win-win relationships with your customers; choose low-cost suppliers who are truly low cost, not just low price; design products and services that meet customers' expectations - and that can be produced and delivered at a profit; and, integrate your activity-based cost system into reporting and budgeting processes to reveal the sources of excess capacity. Everyone involved in running a business--from general managers and strategic planners to financial executives, IT professionals, and operations managers--must read this book to learn how innovative cost and performance measurement systems can enhance their organizational profitability and performance. |
| 541 ## - NOTA DE FUENTE DE ADQUISICIÓN DIRECTA |
|---|
| Forma de adquisición |
Donación In memoriam Dr. Norberto García |
| 650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
|---|
| 9 (RLIN) |
326 |
| Término de materia o nombre geográfico como elemento inicial |
COSTO POR ACTIVIDADES |
| 700 1# - PUNTO DE ACCESO ADICIONAL - NOMBRE DE PERSONA |
|---|
| 9 (RLIN) |
7708 |
| Nombre de persona |
Cooper, Robin, |
| Fechas asociadas al nombre |
1951- |
| 942 ## - ENTRADA DE ELEMENTOS AGREGADOS (KOHA) |
|---|
| Fuente de clasificación o esquema |
Dewey Decimal Classification |
| Koha [por defecto] tipo de item |
Libro |
| Solicitar por |
658.1552 K 54655 |
| 945 ## - TRATAMIENTO DE LA INFORMACIÓN LOCAL (OCLC) |
|---|
| a |
Beatriz Liliana Isidoro |
| c |
2016-11-16 |