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Cooper, Robin, 1951-

The design of cost management systems : text, cases, and readings / Robin Cooper, Robert S. Kaplan. - xii, 580 pages : illustrations ; 27 cm. - The Robert S. Kaplan series in management accounting. . - Robert S. Kaplan series in management accounting. .

Includes bibliographical references.

1. Introduction to Cost Systems. 2. The Two Stage Process: Resources, Cost Centers, and Products. 3. Assigning the Expenses of Capacity Resources. 4. Systems for Operational Control and Performance Measurement. 5. Activity-Based Cost Systems for Manufacturing Expenses. 6. Using Activity-Based Cost Systems to Influence Behavior. 7. Activity-Based Systems in Service Organizations and Service Functions. 8. The Two Stage Process: Resources, Cost Centers, and Products. 9. Assigning the Expenses of Capacity Resources. 10. Systems for Operational Control and Performance Measurement. 11. Activity-Based Cost Systems for Manufacturing Expenses. 12. Using Activity-Based Cost Systems to Influence Behavior. 13. Activity-Based Systems in Service Organizations and Service Functions.

ISBN: 0132041243 0132041812 0132027895

LCCN: 91010186

Subjects--Topical Terms:
Managerial accounting

LC Class. No.: HF5657.4 / .C65 1991

Dewey Class. No.: