Accounting systems are undergoing fundamental changes in corporate managements' attempts to adjust to the rapidly changing technological and business environments. This is primarily reflected in the form of modern management accounting systems, such as activity-based costing and management systems. This book provides an overview of activity-based costing (ABC) concepts and principles. All relevant aspects of ABC are explained as well as the relationship with other systems such as quality management, productivity management and capacity management, which form the nucleus of an activity-based maangement (ABM) system. Particular emphasis is also placed on process analysis and the important role that this can play in reconstructing the activities of a business enterprise. The concept of the value chain is applied to an accounting model - illustrating how all the relevant aspects could be used to develop a comprehensive performance measurment model. Various hints and considerations are given for the practical implementation of an ABM system. The current move in accounting systems to reflect on outputs and not only imputs, on customers and markets and not only on production and products, is also clearly illustrated.
Publisher: Juta Academic
Weight: 417 g
Dimensions: 230 x 169 x 14 mm
You may also be interested in...
£62.00Mixed media product
Please sign in to write a review
Simply reserve online and pay at the counter when you collect. Available in shop from just two hours, subject to availability.
Thank you for your reservation
Your order is now being processed and we have sent a confirmation email to you at
When will my order be ready to collect?
Following the initial email, you will be contacted by the shop to confirm that your item is available for collection.
Call us on or send us an email at
Unfortunately there has been a problem with your order
Please try again or alternatively you can contact your chosen shop on or send us an email at