New costing procedures for a new economic age

Increasing global competition is causing upheaval in every area ofindustry and commerce. An explosion in the use of advancedtechnologies is continuing to fundamentally revolutionize the waywe go about doing business. These factors are in turn drivingdramatic reductions in product life cycles (the average productlife cycle is now well under five years) and exerting tremendouspressure on profit margins. The effect has been to substantiallychange cost structures with their traditional focus on direct laborand arbitrary allocation of overhead. Yet we continue to measurecost in the old way.

Now, here's a book that shows you how to update your accountingprocedures in order to effectively accommodate these significantchanges. Step by step, Activity Accounting: An Activity-BasedCosting Approach describes activity accounting in a clear, concisemanner. It emphasizes the strengths and benefits of anactivity-based approach to business management and demonstrates howyou can apply activity accounting to your organization.

Activity-based accounting is an essential tool for running yourbusiness in the 90s. This book is a must-have tool for learning howto master it.Mit der hier vorgestellten Methode können Unternehmen die Profitabilität bzw. den Anteil am Gesamtprofit jedes Segments, jeder Produktlinie bestimmen. Aufgezeigt werden die Unterschiede zwischen der traditionellen und der tätigkeitsbasierten Kostenbe- und -abrechnung sowie - anhand von Fallstudien - Möglichkeiten der Evaluierung und Fehlersuche. (11/97)