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Activity-based costing (ABC) is a cost accounting concept that can be used by almost any corporation (manufacturing or service) to gain a competitive advantage through greater understanding of its product and process costs. This book shows how an organization can adopt ABC in a practical, cost-effective way without dismantling current cost information systems.
* A practical, cost-effective guide to ABC for small to medium companies. * Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior. * Feature an ongoing case study throughout the book documents the model-building process. * Provides a spreadsheet model blueprint that details data flows. * Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.
In today's hypercompetitive global marketplace, accurate costestimating is crucial to bottom-line results. Nowhere is this moreevident than in the design and development of new products andservices. Among managing engineers responsible for developingrealistic cost estimates for new product designs, the number-onesource of information and guidance has been the Cost Estimator'sReference Manual. Comprehensive, authoritative, and practical, the Manual instructsreaders in the full range of cost estimating techniques andprocedures currently used in the fields of development, testing,manufacturing, production, construction, software, generalservices, government contracting, engineering services, scientificprojects, and proposal preparation. The authors clearly explain howto go about gathering the data essential to preparing a realisticestimate of costs and guide the reader step by step through eachprocedure. This new Second Edition incorporates a decade of progress in themethods, procedures, and strategies of cost estimating. All thematerial has been updated and five new chapters have been added toreflect the most recent information on such increasingly importanttopics as activity-based costing, software estimating,design-to-cost techniques, and cost implications of new concurrentengineering and systems engineering approaches to projects. Indispensable to virtually anyone whose work requires accurate costestimates, the Cost Estimator's Reference Manual will be especiallyvaluable to engineers, estimators, accountants, and contractors ofproducts, projects, processes, and services to both government andindustry. The essential ready-reference for the techniques, methods, andprocedures of cost estimating COST ESTIMATOR'S REFERENCE MANUAL Second Edition Indispensable for anyone who depends on accurate cost estimates forengineering projects, the Cost Estimator's Reference Manual guidesthe user through both the basic and more sophisticated aspects ofthe estimating process. Authoritative and comprehensive, the Manualseamlessly integrates the many functions--accounting, financial,statistical, and management--of modern cost estimating practice.Its broad coverage includes estimating procedures applied to suchareas as: * Production * Software * Development * General services * Testing * Government contracting * Manufacturing * Engineering * Proposal preparation * Scientific projects * Construction This updated and expanded Second Edition incorporates all the mostimportant recent developments in cost estimating, such asactivity-based costing, software estimating, design-to-costtechniques, computer-aided estimating tools, concurrentengineering, and life cycle costing. For engineers, estimators, accountants, planners, and others whoare involved in the cost aspects of projects, the Cost Estimator'sReference Manual is an invaluable information source that will payfor itself many times over.
Cost estimating is a powerful tool in industry and business. Anyone involved in cost estimating will find this book extremely useful because of the real life examples, which mean they can use the information in real situations immediately.
This is a book for presidents of all-size businesses, financial managers, and controllers, on how various decisions can be used to increase an owner's return. Each chapter focuses on specific strategies and their application and relation to risk analysis, and managing key ratios.
Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs). His findings suggest that in fact indirect control forms have a stronger performance impact than traditional control forms.
Bei der Festlegung eines Produktpreises gibt es drei Möglichkeiten. Wird der Preis zu hoch angesetzt, verkauft sich das Produkt schlecht; wird er zu niedrig angesetzt, wird die Arbeit unrentabel. Nur dann, wenn der Preis produktangemessen ist, schlägt sich dies in guten Absatzzahlen und entsprechendem Gewinn für das Unternehmen nieder. Ebenso wie Activity-Based Costing (ABC - auslastungsorientierte Kostenrechnung) und Activity-Based Management (ABM - Prozesskostenmanagement) die Kostenrechnung revolutioniert haben, liefert die Methode des Activity-Based Pricing (kostenorientierte Preisgestaltung) einen disziplinierten Ansatz für die Preisbestimmung. Activity-Based Pricing berücksichtigt die tatsächlichen Produktions- und Servicekosten, die mit Hilfe des Activity-Based Costing exakt ermittelt werden können. Auf diese Weise kann man den Preis für das jeweilige Produkt genau festlegen. "Pricing for Profitability" erläutert ausführlich, wie ABC- und ABM-Verfahren angewendet werden müssen, um eine Preisgestaltung mit maximaler Gewinnaussicht zu erreichen. Darüber hinaus werden auch Preisstrategien für absatzstarke/absatzschwache Produkte sowie für komplexe und einfache Produkte diskutiert, die sich vom "Durchschnitt" abheben. "Pricing for Profitability" - Ein nützlicher Leitfaden für alle wettbewerbs- und gewinnorientierten Finanzleiter und Controller.
It is clear that our environment is changing, and not for the better. Companies cannot ignore environmental issues anymore. Public awareness is growing, legislation is tightening, and demand for ISO 14000 compliance is rising. For many, however, the field of environmental management (including ISO 14000) is full of unfamiliar terms, high learning curves, unproductive approaches, much frustration, and often little action. If environmental management is to become widely accepted and self-motivated in industry, it must connect to the basic motivators for business: increased competitiveness and profitability. Activity-Based Cost And Environmental Management: A Different Approach to the ISO 14000 Compliance demonstrates how environmental assessment and management can be performed based upon familiar principles: cost accounting and cost management. Specifically, this book describes how the well-established Activity-Based Costing and Management principles can be extended with non-monetary environmental dimensions. The result is a single, integrated framework called Activity-Based Cost and Environmental Management that provides the tools and abilities to do both environmental management and cost management in an integrated manner and according to modern management principles. This integration of economic and environmental dimensions based upon familiar cost accounting and management principles makes it easier for decision-makers to not only include the environment in their decision-making, but also to identify, rank and prioritize opportunities for win-win situations where competitiveness is increased and environmental impact reduced at the same time. In this book, the basic concepts of Activity-Based Cost and Environmental Management are described, as well as how to make your own integrated Activity-Based Cost and Environmental Management implementations and how to get the most out of them using uncertainty distributions, Monte Carlo simulations, and sensitivity charts. Among others, the book includes chapters on environmental management and Activity-Based Costing, as well as several real-life case studies from companies for which the authors implemented Activity-Based Cost and Environmental Management systems.
Das Konzept des Quality Function Deployment (QFD) setzt mit Hilfe einer Reihe von Matrizen Kundenwünsche in Konstruktions- oder Designerfordernisse um. Die Konstruktions- und Designerfordernisse wiederum werden umgesetzt in Produkt- bzw. Teilprodukteigenschaften, die ihrerseits wieder auf Produktionsprozesse und anschließend auf spezielle Prozeß- und Steuerungsmechanismen übertragen werden. Dieses Buch wendet das QFD Konzept auf eine Reihe von unternehmerischen Schlüsselthemen an, die bislang unbehandelt geblieben sind, wie z. B. ISO9000, Service Design, Robust Design und Software Design. Das Buch wird mit Begleitdiskette geliefert, die mit der entsprechenden QFD Software ausgestattet ist. (11/97)