Activity-Based Costing
Making It Work for Small and Mid-Sized Companies
2nd Edition
Published on 11. October 2002
Book
Paperback/Softback
384 pages
978-0-471-23754-9 (ISBN)
Description
* A practical, cost-effective guide to ABC for small to medium companies.
* Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
* Feature an ongoing case study throughout the book documents the model-building process.
* Provides a spreadsheet model blueprint that details data flows.
* Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.
More details
Series
Edition
2. Auflage
Language
English
Place of publication
New York
United States
Target group
College/higher education
Professional and scholarly
Edition type
New edition
Product notice
Paperback (trade)
Unsewn / adhesive bound
Dimensions
Height: 234 mm
Width: 156 mm
Thickness: 20 mm
Weight
576 gr
ISBN-13
978-0-471-23754-9 (9780471237549)
Schweitzer Classification
Other editions
Additional editions
Book
11/1998
2nd Edition
Wiley
€82.89
Article exhausted; check different version
Previous edition
Book
07/1997
Wiley
€52.62
Article exhausted; check for reprint
Person
DOUGLAS T. HICKS, CPA, CMC, is a Senior Managing Consultant at BKD, LLP, the nation's eighth largest accounting and consulting firm, and Team Leader of their Decision Costing Services practice. Before entering consulting in 1985, he spent fifteen years in public accounting at Ernst & Young, and in industry with Hayes-Albion Corporation and Kelsey-Hayes Company. Hicks is a member of the American Institute of CPAs, the Michigan Association of CPAs, the Institute of Management Accountants, and the Institute of Management Consultants. He is also the author of Activity-Based Costing for Small and Mid-Sized Businesses: An Implementation Guide, published by Wiley.
Content
Activity-Based Costing: The First Decade.
Strange Case of Ace Manufacturing.
What Is Activity-Based Costing.
Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs.
Logic of Activity-Based Costing.
Case Study: ACME Distributors.
Decision Costing: The Real Reason for Activity-Based Costs.
Activity-Based Costing Model Toolbox.
Developing Cost Flow-Down Structures: Case Studies.
Building a Cost Accumulation and Distribution Model.
Small-Time manufacturing: Developing the Conceptual Model.
Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation.
Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution.
Small-Time Manufacturing: Product Costing.
Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis.
Small-Time Manufacturing: Multiyear Costing and Pricing.
Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization.
Making Activity-Based Costing Work at the Small and Mid-Sized Business.
Index.