Cover image for Activity-based cost management : an executive's guide
Activity-based cost management : an executive's guide
Cokins, Gary.
Personal Author:
Publication Information:
New York : Wiley, 2001.
Physical Description:
ix, 374 pages : illustrations ; 25 cm.
General Note:
Includes bibliographic references and index.
Format :


Call Number
Material Type
Home Location
Item Holds
HF5686.C8 C6567 2001 Adult Non-Fiction Non-Fiction Area

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Proven strategy for reducing production and operating costs while increasing profits

As the growth of the Internet shifts power to consumers, the pressure on companies to keep prices low will continue to mount. Increasingly corporations are relying on "margin management" and supply chain management as a means of keeping prices low while raising profits. Activity-based costing and management (ABC/M) data is key to succeeding in both these critical management strategies. This book explains how executives can effectively use the information furnished by cutting-edge ABC/M systems. The author, an acknowledged expert in the field, clearly defines the ABC/M system and explains how to use the information it provides for best results. He provides a rational framework for understanding the fifteen key defining characteristics of ABC/M and arms readers with an ABC/M Readiness Assessment test along with extremely user-friendly exhibits.

Author Notes

Gary Cokins is Director of Industry Relations at ABC Technologies

Table of Contents

Prefacep. vii
1 Removing the Blindfold with ABC/Mp. 1
2 A Management Accounting Framework: A Taxonomyp. 32
3 Are All Your Trading Partners "Worth It" to You?p. 99
4 The Internet, E-Commerce, Supply Chain Management, and Digital Economies: Where Does ABC/M Fit In?p. 149
5 The Holy Grail: Performance Measure Systems That Produce the Correct Behaviorp. 197
6 Popular Uses of ABC/Mp. 226
7 ABC/M Integrates with Other Software Toolsp. 279
8 Predictive Costing, Predictive Accountingp. 285
9 Implementing ABC/M Through Rapid Prototypingp. 325
10 Common Misconceptions about ABC/M and Employee Buy-Inp. 345
11 Stage Five Cost Systems: The Future of ABC/Mp. 352
Appendixp. 360
Indexp. 368