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Design of Cost Management Systems, 2/E
Robin Cooper, Claremont Graduate University
Robert S. Kaplan, Harvard Business School

ISBN-10: 0135704170
ISBN-13: 9780135704172

Publisher: Prentice Hall
Copyright: 1999
Format: Paper; 552 pp
Published: 12/04/1998

Suggested retail price: $181.33
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For advanced undergraduate or MBA Cost Management courses. Exemplifying today's leading edge practices, 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.

NEW TO THIS EDITION

  • NEW - 100% new textual material integrated with the cases.
  • NEW - Integrates entirely new teaching material to enhance case analyses. Pg.___
  • NEW - Presents many new cases. Pg.___
  • NEW - Offers a critical study of service industry and activity-based budgeting. Pg.___
  • NEW - Enhanced coverage of ABC in Chapter 4.
  • NEW - Coverage of the Role of Capacity in Chapter 5.
  • Provides valuable insights into the latest practice and design philosophies. Pg.___
  • Opens with a thorough introduction to cost systems - with discussions on:

    • Their use. Pg.___

    • Product and process costing. Pg.___

    • Operational control. Pg.___

    • Financial reporting. Pg.___

    • Strategic relevance. Pg.___

  • Considers the foundations of activity-based costing, including the necessity of it for companies, cost hierarchy, and activity attributes. Pg.___
  • Looks at target costing, and ABC and product design and development. Pg.___

  • 100% new textual material integrated with the cases.
  • Integrates entirely new teaching material to enhance case analyses. Pg.___
  • Presents many new cases. Pg.___
  • Offers a critical study of service industry and activity-based budgeting. Pg.___
  • Enhanced coverage of ABC in Chapter 4.
  • Coverage of the Role of Capacity in Chapter 5.



1. Cost and Performance Management Systems.

Bridgeton Industries Automotive Component and Fabrication Plant. Colorscope, Inc., Union Pacific, Brookwood Medical Center: A Cost Effective Health Care System, Indianapolis: Activity-Based Costing of City Services.



2. Traditional Stage II Cost Systems: Linking Resource Expenses to Cost Centers and Cost Objects.

Seligram, Komatsu, Mayers Tap, Mueller-Lehmkuhl, Mitsubishi Kasei, Digital Communication, Metabo, Peoria Engine Plant.



3. Stage III Cost Systems to Promote Learning and Improvement.

Romeo Engine Plant, Analog Devices, Citizen Watch, Sumitomo Electric Industries, Olympus Optical (B), Texas Eastman, Higashimaru Shoyu, Olympus Optical (C).



4. Activity-Based Costing: Foundations.

Classic Pen, Siemens EMW, John Deere.



5. Measuring and Managing Capacity Costs.

Micro-Devices Division, Hogan's Containers, Insteel, Lehigh Steel.



6. Operational and Strategic ABM: Manufacturing Companies.

ABM at Stream International, Schrader Bellows, Maxwell Appliance Controls.



7. Using Cost Systems for Managing Customer and Supplier Relationships.

Kanthal, Winchell Lighting, Pillsbury: Customer-Focused Reengineering, Seneca Foods.



8. Using Cost Systems for Designing and Developing New Products.

HP: Roseville RND, Tektronix, (A&B) Nissan, Olympus Optical (A), Komatsu, Euclid (A&B) Engineering.



9. ABC in Service Companies.

Bay Medical Center, St. Katherine Hospital, Co-operative Bank, Manufacturers Hanover.



10. Developing Integrated Cost Systems.

HP: QTD. AT&T Paradyne, Shionogi Pharmaceuticals.



11. Using ABC for Budgeting and Transfer Pricing.

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