000			04097nam a22002657a 4500
999			_c25707 _d25707
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005			20230320085410.0
007			ta
008			161116s1997 mau||||| |||| 00| 0 eng d
020			_a0875847889
040			_aarcduce _carcduce
082	0		_221 _a658.1552
100	1		_aKaplan, Robert S., _d1940- , _eautor _94545
245	1	0	_aCost and effect : _busing integrated cost systems to drive profitability and performance / _cRobert S. Kaplan, Robin Cooper.
260			_aBoston, Mass. : _bHarvard Business School Press, _c1997
300			_axi, 357 p.
504			_aBibliografía: p. 323-345.
505	0		_aPreface 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		_aTwo 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			_cDonación In memoriam Dr. Norberto García
650		4	_9326 _aCOSTO POR ACTIVIDADES
700	1		_97708 _aCooper, Robin, _d1951-
942			_2ddc _cLIBR _j658.1552 K 54655
945			_aBEA _c2016-11-16