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Design of Cost Management Systems (2nd Edition) 2nd Edition

5.0 out of 5 stars 2 customer reviews
ISBN-13: 978-0135704172
ISBN-10: 0135704170
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Editorial Reviews

From the Back Cover

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.

About the Author

Robert Steven Kaplan is Senior Associate Dean and the Martin Marshall Professor of Management Practice in Business Administration at Harvard Business School. He is also cochairman of the Draper Richards Kaplan Foundation, a global venture philanthropy firm, as well as chairman and a founding partner of Indaba Capital Management, LLC. Before joining Harvard in 2005, Kaplan was vice chairman of the Goldman Sachs Group.
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Product Details

  • Paperback: 552 pages
  • Publisher: Pearson; 2 edition (December 14, 1998)
  • Language: English
  • ISBN-10: 0135704170
  • ISBN-13: 978-0135704172
  • Product Dimensions: 7.8 x 1.4 x 10 inches
  • Shipping Weight: 2.8 pounds (View shipping rates and policies)
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (2 customer reviews)
  • Amazon Best Sellers Rank: #953,115 in Books (See Top 100 in Books)

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Top Customer Reviews

Format: Paperback
This book is a great source of valuable ideas to implement ABC systems. The theoretical parts are very light but still comprehensive and well illustrated. But the real interest of this book lies in the numerous case studies presented at the end of each chapter. A must for cost accountants.
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By A Customer on July 21, 1999
Format: Paperback
activity based costing target coting life cycle costing JÝT costin
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