खोज परिणाम

Camelback Communications, Inc. has a poorly designed cost accounting system and is in the process of redesigning it. This case demonstrates how the old cost accounting system operated.... अधिक

Describes Nissan's sophisticated target costing system in the context of new product introduction. On the basis of consumer analysis and a life cycle contribution study, Nissan conducts an exhaustive analysis of component costs to determine whether a new model can be profitably manufactured. Cost re... अधिक

Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce.... अधिक

Describes Kyocera's unusual approach to profit centers. The firm's basic units of operation are profit centers called "amoebas," which are sales or manufacturing units with full responsibility for their planning, decision making, and administration. Amoebas are expected to find ways to improve produ... अधिक

Explores Olympus Optical's strategic response to major losses in its camera business. Key to Olympus's recovery were its extensive product planning process, a quality improvement program, and an aggressive cost-reduction program. In particular, the case details Olympus's target costing system, which... अधिक

A company needs reliable information on product costs. But sometimes it's difficult to know if a cost system is failing to deliver. It's time to redesign a cost system when, for instance, manufacturing managers want to drop products that seem to earn the biggest profits. Chances are those items are ... अधिक

Four questions determine whether a company is using interorganizational cost management.Does your firm set specific cost-reduction objectives for its suppliers?Does your firm help its customers and/or suppliers find ways to achieve their cost-education objectives?Does your firm take into account the... अधिक

What would happen if everyone in your company followed a disciplined approach to cost reduction? Go ahead -- imagine it. What would it look like? How can it be done?The answer -- smart cost management.Effective cost management must start at the design stage. As much as 90-95% of a product's costs ar... अधिक

'Even funnier than the funniest book I've read' - Matt Lucas In his 2004 bestseller The Timewaster Letters, Robin Cooper plagued everyone from the Campaign for Courtesy to the British Halibut Association with his bizarre and surreal written requests. In Return of the Timewaster Letters, he delivers ... अधिक

Rita fell down the stairs at twenty-two minutes past midnight.'Robin Cooper, author of The Timewaster Letters, turns his hand to diary writing in this hilarious new novel. The year starts badly for Robin, who is fired for writing too many letters on company time, and for his wife Rita, who sprains h... अधिक

Rita fell down the stairs at twenty-two minutes past midnight.' Robin Cooper, author of the TIMEWASTER LETTERS and RETURN OF THE TIMEWASTER LETTERS, turns his hand to diary writing in this hilarious new novel. All the absurdity, bad luck and boundless optimism of his previous books are here, as we d... अधिक

Mueller-Lehmkuhl sells apparel fasteners and rents attaching machines. It views these two products as effectively a single item and prices them accordingly, the fasteners at high profit and its attaching machines at a loss. The cost system allocates the cost of the attaching machines to the fastener... अधिक

Explores Toyota's target costing system, considered to be the most advanced such system of any major Japanese manufacturer. Specifically, describes Toyota's process of setting rigorous cost-reduction goals and the steps taken to achieve them.... अधिक

Changes in business, triggered by global competition and technological innovations, have led to remarkable innovations in the use of financial and nonfinancial information in organizations. The new environment demands more relevant cost and performance information on organization activities, process... अधिक

Managers can view the development of their integrated cost and performance measurement systems as a journey through four sequential stages, from broken systems to integrated systems that serve both external and internal constituencies. This chapter describes a four-step model of cost system migratio... अधिक

Although today some companies have characteristics of the broken systems in Stage I, most are operating with Stage II systems. Even with excellent design, standard Stage II cost systems can have serious limitations for costing processes, products, customers, and providing timely feedback to front-li... अधिक

Employees need an appropriate mixture of financial and nonfinancial measurements--especially cost, quality, yields, and cycle time--or processes under their control. This chapter describes how standard costing systems can be made more timely and responsive in providing feedback on financial expenses... अधिक

How have Japanese and U.S. companies used financial measurement systems, like kaizen costing and pseudo-profit centers, which are meant to provide direct financial feedback to employees, as part of their continuous improvement efforts? This chapter illustrates several innovative approaches to develo... अधिक

Properly constructed activity-based costing (ABC) systems provide more accurate cost information about business activities and processes, and about the products, services, and customers served by these processes. ABC systems focus on organizational activities as the key element for analyzing cost be... अधिक

Virtually all Stage III activity-based cost (ABC) systems start by estimating activity cost driver rates from historical data. However, ABC should not be thought of solely as an historical accounting or general ledger system. ABC systems should be used proactively to estimate the costs of activities... अधिक

The activity-based costing (ABC) model provides managers with a more accurate economic map of organizational spending and activities. How can managers benefit from this information? Activity-based management (ABM) accomplishes its objective through two complementary applications: operational and str... अधिक

Many Activity-Based Management (ABM) practitioners focus only on operational ABM. They leave an important weapon unused when they ignore strategic ABM. This chapter introduces strategic activity-based management, which modifies the demand for organizational activities to enhance profitability. Focus... अधिक

Analysis reveals that many demands for organizational resources arise not only from products but also from customers and distribution and delivery channels. When we have even a rough economic map of our customer profitability, we have enormous opportunities for profit improvement. This chapter cover... अधिक

Large opportunities for cost savings can come from upstream operations. By understanding the costs associated with ordering, receiving, inspecting, moving, storing, and paying for materials, companies can make better decisions in choosing the lowest total cost suppliers, not just the lowest price su... अधिक

While ABC (activity-based costing) originated in manufacturing companies, many service organizations today are obtaining great benefits from this approach as well. Applying ABC to service organizations requires a keen appreciation of costing for committed resources. This chapter illustrates why mana... अधिक