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• catalog abstract ""Activity-based costing (ABC) is not just for industrial giants and high-volume discrete parts manufacturers. It is a cost accounting concept that can be used by almost any manufacturing or service organization to gain a competitive advantage through greater understanding of its product and process costs. This book will show you how your organization can adopt ABC in a practical, cost-effective way without dismantling your current cost information systems." "In recent years, activity-based costing has been revolutionizing the way in which many large manufacturing companies measure their products' costs. Traditional cost accounting methods may have been able to determine the inventory value and cost of sales for an entire organization, but they seldom provided accurate or relevant information on individual products or services. With ever-increasing competition from both domestic and international suppliers, these manufacturers have found that ABC provides them with the improved accuracy in measuring product and process costs that is critical for any organization that hopes to maintain or improve its competitive position. By following the steps outlined in this book, your organization can also gain the benefits of accurate and relevant cost information." "Unlike many other books on this subject, Activity-Based Costing for Small and Mid-Sized Businesses is written by a practicing accountant, not an industrial engineer or an academic. Douglas T. Hicks leaves the theorizing to others and describes an approach he developed while solving problems in the field, not in a "think tank."" "Important features include a unique, proven method of developing and visualizing cost flows; a spreadsheet model blueprint with data flows; an ongoing case study to document the model-building process; a special chapter dedicated to service businesses; and an entire section describing how ABC can be used to improve the overall decision-support system.". "For controllers, cost accountants, owners and managers of small and mid-sized companies, this book offers a proven, practical alternative to the complex, high-cost ABC being promoted by others. CPAs will benefit by increasing both service to their clients and revenues to their firms. Having been developed as an improvement to existing cost systems, not as a replacement for them, the method described in this book also allows educators to incorporate ABC into existing cost accounting courses."--BOOK JACKET.".
• catalog contributor b4337707.
• catalog created "c1992.".
• catalog date "1992".
• catalog date "c1992.".
• catalog dateCopyrighted "c1992.".
• catalog description ""Activity-based costing (ABC) is not just for industrial giants and high-volume discrete parts manufacturers. It is a cost accounting concept that can be used by almost any manufacturing or service organization to gain a competitive advantage through greater understanding of its product and process costs. This book will show you how your organization can adopt ABC in a practical, cost-effective way without dismantling your current cost information systems." "In recent years, activity-based costing has been revolutionizing the way in which many large manufacturing companies measure their products' costs. Traditional cost accounting methods may have been able to determine the inventory value and cost of sales for an entire organization, but they seldom provided accurate or relevant information on individual products or services. With ever-increasing competition from both domestic and international suppliers, these manufacturers have found that ABC provides them with the improved accuracy in measuring product and process costs that is critical for any organization that hopes to maintain or improve its competitive position. By following the steps outlined in this book, your organization can also gain the benefits of accurate and relevant cost information." "Unlike many other books on this subject, Activity-Based Costing for Small and Mid-Sized Businesses is written by a practicing accountant, not an industrial engineer or an academic. Douglas T. Hicks leaves the theorizing to others and describes an approach he developed while solving problems in the field, not in a "think tank."" "Important features include a unique, proven method of developing and visualizing cost flows; a spreadsheet model blueprint with data flows; an ongoing case study to document the model-building process; a special chapter dedicated to service businesses; and an entire section describing how ABC can be used to improve the overall decision-support system.".".
• catalog description ""For controllers, cost accountants, owners and managers of small and mid-sized companies, this book offers a proven, practical alternative to the complex, high-cost ABC being promoted by others. CPAs will benefit by increasing both service to their clients and revenues to their firms. Having been developed as an improvement to existing cost systems, not as a replacement for them, the method described in this book also allows educators to incorporate ABC into existing cost accounting courses."--BOOK JACKET.".
• catalog description "Pt. I. Activity-Based Costing -- Ch. 1. Activity-Based Costing for the Small and Mid-Sized Organization -- Ch. 2. How Cost Accounting Grew to Its Current Level of Underdevelopment -- Ch. 3. Impact of a Dysfunctional Cost System: Three Cases -- Ch. 4. Identifying the Problem Cost System -- Ch. 5. Activity-Based Costing -- Pt. II. Developing an Activity-Based Cost System -- Ch. 6. Steps to Establishing an Activity-Based Cost System -- Ch. 7. Establishing the Cost Flow Pattern -- Ch. 8. Tools for Implementing Activity-Based Costing -- Ch. 9. Planning the Cost Accumulation Model -- Ch. 10. Data Gathering -- Ch. 11. Building the Cost Accumulation Model: Salaries, Wages, and Fringe Benefits -- Ch. 12. Building the Cost Accumulation Model: Specific Assignment Costs -- Ch. 13. Building the Cost Accumulation Model: Service Centers/General Factory Overhead/Production and Administrative Support Activities -- Ch. 14. Building the Cost Accumulation Model: Production Activities and Rate Calculations -- Ch. 15. Completion of the Model: Does the Company Have Activity-Based Costing Yet? -- Ch. 16. Activity-Based Costing in Service Organizations -- Pt. III. Using the Cost Accumulation Model -- Ch. 17. Product Costing and Product Line Profitability -- Ch. 18. Rate Decomposition and Process Value Analysis -- Ch. 19. Decision Support Analyses -- Ch. 20. Long-Term Costing and Pricing: Determining Activity and Resource Requirements -- Ch. 21. Long-Term Costing and Pricing: Providing the Required Activities -- Ch. 22. Long-Term Costing and Pricing: Updating the Base-Year Models -- Ch. 23. Long-Term Costing and Pricing: Projecting Multi-Year Program Costs -- Ch. 24. Long-Term Costing and Pricing: Life-Cycle Pricing -- Ch. 25. Activity-Based Costing and the Small to Mid-Sized Organization.".
• catalog extent "xii, 312 p. ;".
• catalog hasFormat "Activity-based costing for small and mid-sized businesses.".
• catalog identifier "047157287X".
• catalog isFormatOf "Activity-based costing for small and mid-sized businesses.".
• catalog issued "1992".
• catalog issued "c1992.".
• catalog language "eng".
• catalog publisher "New York : Wiley,".
• catalog relation "Activity-based costing for small and mid-sized businesses.".
• catalog subject "657/.42 20".
• catalog subject "Activity-based costing.".
• catalog subject "Cost accounting.".
• catalog subject "HF5686.C8 H49 1992".
• catalog subject "Small business Accounting.".
• catalog tableOfContents "Pt. I. Activity-Based Costing -- Ch. 1. Activity-Based Costing for the Small and Mid-Sized Organization -- Ch. 2. How Cost Accounting Grew to Its Current Level of Underdevelopment -- Ch. 3. Impact of a Dysfunctional Cost System: Three Cases -- Ch. 4. Identifying the Problem Cost System -- Ch. 5. Activity-Based Costing -- Pt. II. Developing an Activity-Based Cost System -- Ch. 6. Steps to Establishing an Activity-Based Cost System -- Ch. 7. Establishing the Cost Flow Pattern -- Ch. 8. Tools for Implementing Activity-Based Costing -- Ch. 9. Planning the Cost Accumulation Model -- Ch. 10. Data Gathering -- Ch. 11. Building the Cost Accumulation Model: Salaries, Wages, and Fringe Benefits -- Ch. 12. Building the Cost Accumulation Model: Specific Assignment Costs -- Ch. 13. Building the Cost Accumulation Model: Service Centers/General Factory Overhead/Production and Administrative Support Activities -- Ch. 14. Building the Cost Accumulation Model: Production Activities and Rate Calculations -- Ch. 15. Completion of the Model: Does the Company Have Activity-Based Costing Yet? -- Ch. 16. Activity-Based Costing in Service Organizations -- Pt. III. Using the Cost Accumulation Model -- Ch. 17. Product Costing and Product Line Profitability -- Ch. 18. Rate Decomposition and Process Value Analysis -- Ch. 19. Decision Support Analyses -- Ch. 20. Long-Term Costing and Pricing: Determining Activity and Resource Requirements -- Ch. 21. Long-Term Costing and Pricing: Providing the Required Activities -- Ch. 22. Long-Term Costing and Pricing: Updating the Base-Year Models -- Ch. 23. Long-Term Costing and Pricing: Projecting Multi-Year Program Costs -- Ch. 24. Long-Term Costing and Pricing: Life-Cycle Pricing -- Ch. 25. Activity-Based Costing and the Small to Mid-Sized Organization.".
• catalog title "Activity-based costing for small and mid-sized businesses : an implementation guide / Douglas T. Hicks.".
• catalog type "text".