Cost Management

by Gary Cokins

Book Overview

Bedingt durch das Internetzeitalter verlagert sich die Marktmacht mehr und mehr Richtung Verbraucher. Dadurch werden Unternehmen gezwungen, ihre Preise niedrig zu halten, wenn sie weiterhin wettbewerbsfähig bleiben und ihre Gewinne steigern wollen. Die Zauberformel, für die Verwirklichung dieses Ziels heisst: 'Activity-Based Costing and Management' (ABC/M) - das sich aus Prozesskostenrechung und Prozesskosten-Management zusammensetzt. Es liefert die...

• Format: Hardcover
• Language: English
• ISBN: 047144328x
• ISBN13: 9780471443285
• Release Date: September 2001
• Publisher: Wiley
• Length: 384 Pages
• Weight: 1.65 lbs.
• Dimensions: 1.3" x 6.6" x 9.5"

Customer Reviews

Great starting point and continuing reference

This book is an excellent resource for learning and understanding ABC accounting. Unlike many web articles and white papers, Gary's book is a practical not academic approach from someone who has been there, done that, and has the t-shirt. It's filled with lots of explanatory diagrams which help to visualize the concepts presented and are useful when presenting on a high-level to executives under time constraints for reading. Chapter 1 clearly presents ABC basic concepts while Chapter 2 is a direct follow-on expanding the depth and breath of those basic concepts. Chapter 3 addresses the question that all senior management wants to know: Are all your trading partners worth it to you? Subsequent chapters focus on typical ABC modeling applications most relevant to organizations. Chapter 6 gives a very good cross-comparison of project/work order costing vs. ABC that is very helpful to project-centric organizations in understanding how ABC differentiates itself. Chapter 7 succinctly places ABC software in the reengineering software spectrum without getting lost in a technological morass. Chapter 9 addresses rapid prototyping for getting initial results from the methodology that can be tweaked iteratively to grow a more sophisticated ABC model. In conclusion, I highly recommend this book and look forward to Gary's "ABC Management - Making it Work" which is next on my ABC must-read list.

There is something for everyone

As a matter of fact, I have only read the three first chapters of the book, because my objective was to have an overview of the subject. In this sense, I would for sure give 5 stars to the book, and recommend it for every manager that should have not only and overview of ABC/M, but also would be looking for valuable insights regarding the implementation of ABC/M initiatives.

Gary has brought ABC into the new Millenia

Gary has consistently led the pack by not only illustrating the realities and benefits of ABC, but by explaining how to apply and develop it within new and emerging integrated management environments. This book addresses issues such as Strategic Cost Management, TOC and Capacity management to show how these multiple and complimentary methodologies can be harmonized. Another winner !Rod MacPhersonPresident,StratiSys Consulting Inc.

Activity-based Cost Management: An Executive's Guide

Not only does this book provide managers with a wealth of essential information but more importantly, Gary Cokins challenges managers to think differently. He provides a framework for managers to make better decisions based on data and sound assumptions. The volume of information on the variety of aspects of ABC/M presented in a clear, easy-to-understand manner, makes this book a great investment for any manager.

Activity-Based Cost Management -- An Exucutive's Guide

This is an excellent, informative, easy-to-read reference book. I refer to it as a reference book as opposed to an end-to-end text book because you don't have to start at the beginning and read the chapters sequentially in order to understand what you are reading. In today's business world of capitalilzing on your supply chain by measuring internal processes as well as customer/vendor performances, executives need a tool such as this book to use as a quick "help desk" to learn how to measure complete processes to see how profitably resources are being deployed. Having a tool that explains how to figure out which of your customers, vendors, and internal processes are profitable to your business is invaluable.