000			02004cam a2200349 i 4500
001			23214533
008			950110t19911991njua b 000 0 eng
010			_a91010186
020			_a0132041243
020			_a0132041812 _q(paperback)
020			_a0132027895 _q(international ed.)
035			_a(OCoLC)
040			_aDLC _beng _cDLC _dUKM _dKSU _dWaOLN _dUtOrBLW _dBAUN _erda
049			_aBAUN_MERKEZ
050	0	0	_aHF5657.4 _b.C65 1991
082	0	0	_220
100	1		_aCooper, Robin, _d1951- _988448 _eaut
245	1	4	_aThe design of cost management systems : _btext, cases, and readings / _cRobin Cooper, Robert S. Kaplan.
264		1	_aEnglewood Cliffs, NJ : _bPrentice Hall, _c[1991]
264		4	_c©1991.
300			_axii, 580 pages : _billustrations ; _c27 cm.
336			_atext _btxt _2rdacontent.
337			_aunmediated _bn _2rdamedia.
338			_avolume _bnc _2rdacarrier.
490	1		_aThe Robert S. Kaplan series in management accounting.
504			_aIncludes bibliographical references.
505	0	0	_t1. Introduction to Cost Systems. _t2. The Two Stage Process: Resources, Cost Centers, and Products. _t3. Assigning the Expenses of Capacity Resources. _t4. Systems for Operational Control and Performance Measurement. _t5. Activity-Based Cost Systems for Manufacturing Expenses. _t6. Using Activity-Based Cost Systems to Influence Behavior. _t7. Activity-Based Systems in Service Organizations and Service Functions. _t8. The Two Stage Process: Resources, Cost Centers, and Products. _t9. Assigning the Expenses of Capacity Resources. _t10. Systems for Operational Control and Performance Measurement. _t11. Activity-Based Cost Systems for Manufacturing Expenses. _t12. Using Activity-Based Cost Systems to Influence Behavior. _t13. Activity-Based Systems in Service Organizations and Service Functions.
650		0	_aManagerial accounting _92908
700	1		_aKaplan, Robert S. _91391 _eaut
830		0	_988450 _aRobert S. Kaplan series in management accounting.
942			_2lcc _cKT
999			_c3897 _d3897