Activity-Based Models for Cost Management Systems

Activity-Based Models for Cost Management Systems

by Ronald Lewis


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Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

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Product Details

ISBN-13: 9780899309651
Publisher: ABC-CLIO, Incorporated
Publication date: 08/15/1995
Pages: 296
Product dimensions: 6.48(w) x 9.59(h) x 0.96(d)

About the Author

RONALD J. LEWIS, Professor Emeritus of Accounting at Central Michigan University, has extensive experience in industry and academia and as an international lecturer. Among his various publications are Activity-Based Costing for Marketing and Manufacturing (Quorum, 1993) and his latest award-winning article Activity-Based Accounting for Marketing in Management Accounting.

Table of Contents

Concepts and Terminology

Job-Order Costing for Manufacturing

Standard Costing

Budgeting Allocation of Indirect Costs

The Environment for Activity-Based Systems

Activity-Based Systems

Designing Activity-Based Systems

Activity-Based Costing for Manufacturing

Activity-Based Analysis for Services

Activity-Based Costing for Marketing

Cost Behavior

Breakeven and Contribution Margin Analysis

Relevant Costs and Revenues

Capital Budgeting

Return on Investment and Transfer Pricing



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