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 <titleInfo>
  <title>The Design of cost management systems :</title>
  <subTitle>text and cases</subTitle>
 </titleInfo>
 <name type="Personal Name" authority="">
  <namePart>Cooper, Robin</namePart>
  <role>
   <roleTerm type="text">Primary Author</roleTerm>
  </role>
 </name>
 <name type="Personal Name" authority="">
  <namePart>Kaplan, Robert S.</namePart>
  <role>
   <roleTerm type="text">Additional Author</roleTerm>
  </role>
 </name>
 <typeOfResource manuscript="no" collection="yes">mixed material</typeOfResource>
 <genre authority="marcgt">bibliography</genre>
 <originInfo>
  <place>
   <placeTerm type="text">Saddle River</placeTerm>
   <publisher>Prentice Hall</publisher>
   <dateIssued>1999</dateIssued>
  </place>
 </originInfo>
 <language>
  <languageTerm type="code">en</languageTerm>
  <languageTerm type="text">English</languageTerm>
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 <physicalDescription>
  <form authority="gmd">Printed Material</form>
  <extent>xii, 536 p. : exh., cases, summ., ; 26 cm.</extent>
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 <note>Providing valuable insight into the latest practice and design philosophies, this collection of readings and cases analyzes the defects that exist with traditional cost management systems, and shows how to design systems that will benefit a wide range of organizations. Opens with a thorough introduction to cost systems - with discussions on their use, product and process costing, operational control, financial reporting, and strategic relevance - and explores target costing, and ABC and product design and development. Considers the foundations of activity-based costing, including its necessity for companies, cost hierarchy, and activity attributes, and dedicates entire sections to the use of cost systems for managing customer and supplier relationships, and for designing and developing new products. Second Edition features include many new cases and a critical study of service industry and activity-based budgeting. For management consultants, CFO's, and controllers. (text from the publisher)</note>
 <note type="statement of responsibility"></note>
 <subject authority="">
  <topic>Performance management</topic>
 </subject>
 <subject authority="">
  <topic>Case Studies</topic>
 </subject>
 <subject authority="">
  <topic>Cost accounting</topic>
 </subject>
 <subject authority="">
  <topic>Budgeting</topic>
 </subject>
 <subject authority="">
  <topic>Capital asset pricing</topic>
 </subject>
 <subject authority="">
  <topic>Activity-based costing</topic>
 </subject>
 <subject authority="">
  <topic>Management accounting</topic>
 </subject>
 <subject authority="">
  <topic>Activity-based management</topic>
 </subject>
 <subject authority="">
  <topic>Costs</topic>
 </subject>
 <classification>ELB 79</classification>
 <identifier type="isbn">0135704170</identifier>
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  <physicalLocation>Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen</physicalLocation>
  <shelfLocator>ELB 79 Coo</shelfLocator>
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    <sublocation>General (General)</sublocation>
    <shelfLocator>ELB 79 Coo</shelfLocator>
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  <recordChangeDate encoding="w3cdtf">2021-09-01 15:15:17</recordChangeDate>
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