TY  - BOOK
AU  - Cooper,Robin
AU  - Kaplan,Robert S.
TI  - The design of cost management systems: text, cases, and readings 
T2  - The Robert S. Kaplan series in management accounting
SN  - 0132041243
AV  - HF5657.4 .C65 1991
PY  - 1991///]
CY  - Englewood Cliffs, NJ
PB  - Prentice Hall
KW  - Managerial accounting
N1  - 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.
ER  -