The design of cost management systems : text, cases, and readings - Cooper, Robin, 1951-; Kaplan, Robert S. (Englewood Cliffs, NJ : Prentice Hall, 1991)
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.
Includes bibliographical references.
Keywords: Managerial accounting