Guide to Cost Management

Controllers recognize that modern cost management helps their companies make better operational and strategic decisions. By using such tools as ABC, ABM, balanced scorecard, and target costing, controllers can make their corporations leaders in their industry and create a competitive edge over corporations that are still relying on the "old time religion" of variance analysis, budgets, and cost-volume profit analysis.Kostenmanagement ist der Sammelbegriff für innovative Mittel, Methoden und Betriebsphilosophien, wie z.B. auslastungsorientierte Kostenrechnung, Geschäftsprozeßmanagement, Leistungsmessung und Benchmarking sowie für die besten Praktiken, wie z.B. Kostenziel, kontinuierliche Verbesserung und Qualitätsmanagement. Das Kostenmanagement löst die traditionelle Kostenrechnung und das entscheidungsorientierte Rechnungswesen weitgehend ab. Controller erkennen, daß das moderne Kostenmanagement dem Unternehmen helfen kann, bessere betriebliche und strategische Entscheidungen zu treffen, es zum Marktführer der Branche zu machen und sich einen Wettbewerbsvorteil zu verschaffen gegenüber jenen Unternehmen, die an der alten Tradition (Abweichungsanalyse, Budgets und Analyse von Kosten, Beschäftigung und Gewinn) festhalten. STRATEGIC COST MANAGEMENT.

Superior Customer Service (M. Wing & J. O'Leary).

Value-Chain Analysis and Management for Competitive Advantage (L. Carr).

Target Costing (N. Fessler & J. Fisher).

New Product Development (M. Ray).

Time-Based Costing (K. Preiss).

Shareholder Value and Economic Profit (W. Hubbell).

Management of Capacity Costs (D. Dhavale).

Change Management (D. Carr & R. Smith).

Logistics (F. Kuglin & B. Rosenbaum).

Supply Chain Management (T. Albright & S. Davis).

PERFORMANCE MEASUREMENT.

Performance Measurement Overview (N. Stuart, et al.).

Counting Change: Performance Measurement Systems in the Information Age (S. Mavrinac, et al.).

The Balanced Scorecard (S. Davis & T. Albright).

Benchmarking (S. Beretta, et al.).

Best Practices in Performance Measurement (A. Demery).

Managing Research and Development Portfolio Risk (C. Curtis).

QUALITY

Quality (R. Fink).

Cost of Quality (Z. Khan).

Measures of Quality Product and Quality Process: Emerging Cost-of-Quality Model (L. Carr).

Statistical Process Control (H. Roth).

Process Capability (R. Fink).

ACTIVITY-BASED MANAGEMENT.

Activity-Based Costing and Activity-Based Management: An Introduction (J. MacArthur).

Implementing Activity-Based Management (J. Miller).

Activity-Based Measurement in Service Organizations (J. Antos & J. Brimson).

Activity-Based Budgeting (J. Brimson & J. Antos).

Activity-Based Costing Software Selection (D. Hansen & D. Murphy).

MANAGEMENT TRENDS AND TECHNIQUES.

Reengineering (D. Carr & A. Hopkins).

Theory of Constraints (R. Campbell).

Goal Setting Through Value Analysis (F. Sunderland & J. Wilmot).

Continuous Improvement (W. Maguire & M. Putterill).

Lean Manufacturing (S. Kalagnanam & G. Vaidyanathan).

Strategic Business Opportunities and Effective Environmental Management Systems (S. Pedersen & C. Stinson).

Knowledge Management (W. Bukowitz).

Glossary.

Index.

Barry J. Brinker is the author of Guide to Cost Management , published by Wiley.