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Activity based costing for construction companies / / Yong-Woo Kim
| Activity based costing for construction companies / / Yong-Woo Kim |
| Autore | Kim Yong-Woo <1972-> |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Chichester, UK ; ; Hoboken, NJ : , : John Wiley & Sons, , 2017 |
| Descrizione fisica | 1 online resource (180 pages) : illustrations |
| Disciplina | 657/.869042 |
| Collana | THEi Wiley ebooks |
| Soggetto topico |
Construction industry - Accounting
Activity-based costing |
| ISBN |
1-119-19469-5
1-119-19468-7 1-119-19470-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910160294703321 |
Kim Yong-Woo <1972->
|
||
| Chichester, UK ; ; Hoboken, NJ : , : John Wiley & Sons, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity based costing for construction companies / / Yong-Woo Kim
| Activity based costing for construction companies / / Yong-Woo Kim |
| Autore | Kim Yong-Woo <1972-> |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Chichester, UK ; ; Hoboken, NJ : , : John Wiley & Sons, , 2017 |
| Descrizione fisica | 1 online resource (180 pages) : illustrations |
| Disciplina | 657/.869042 |
| Collana | THEi Wiley ebooks |
| Soggetto topico |
Construction industry - Accounting
Activity-based costing |
| ISBN |
1-119-19469-5
1-119-19468-7 1-119-19470-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910807945303321 |
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Kim Yong-Woo <1972->
|
||
| Chichester, UK ; ; Hoboken, NJ : , : John Wiley & Sons, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity based management [[electronic resource] ] : improving processes and profitability / / Brian Plowman
| Activity based management [[electronic resource] ] : improving processes and profitability / / Brian Plowman |
| Autore | Plowman Brian |
| Pubbl/distr/stampa | Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 |
| Descrizione fisica | 1 online resource (244 p.) |
| Disciplina | 658.15/54 |
| Soggetto topico |
Activity-based costing
Management |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-566-08949-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910449660803321 |
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Plowman Brian
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| Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity based management [[electronic resource] ] : improving processes and profitability / / Brian Plowman
| Activity based management [[electronic resource] ] : improving processes and profitability / / Brian Plowman |
| Autore | Plowman Brian |
| Pubbl/distr/stampa | Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 |
| Descrizione fisica | 1 online resource (244 p.) |
| Disciplina | 658.15/54 |
| Soggetto topico |
Activity-based costing
Management |
| ISBN |
1-351-80852-4
0-566-08949-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910777340003321 |
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Plowman Brian
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||
| Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity based management : improving processes and profitability / / Brian Plowman
| Activity based management : improving processes and profitability / / Brian Plowman |
| Autore | Plowman Brian |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 |
| Descrizione fisica | 1 online resource (244 p.) |
| Disciplina | 658.15/54 |
| Soggetto topico |
Activity-based costing
Management |
| ISBN |
1-351-80852-4
0-566-08949-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Half Title -- Title -- Copyright -- Contents -- List of figures and tables -- Foreword -- 1 Introduction -- Customers -- The twenty-first century is electronic -- The missing dimension -- Can all customers be kings? -- Activity Based Management -- Key points -- Part I The Context -- 2 Historical perspective -- The first serious questions -- New costing approaches gather pace -- Key points -- 3 What is ABM? -- Costing and profitability -- Process improvement -- Key points -- 4 Frameworks for measurement and improvement -- The Balanced Scorecard -- The Business Excellence Model -- Shareholder Value Added -- Positioning and capability -- Key points -- 5 The ABM framework -- Traditional resource accounting -- ABM versus traditional treatments of costs -- Key points -- Part II ABM in Practice -- 6 The ABM flow of costs -- Resources -- Functions -- Activities and drivers -- Products, channels and customers -- Infrastructure and sustaining costs -- Product and customer profitability -- Attribute analysis -- Processes and process improvement -- Embedding the model -- Key points -- 7 The basic principles of building models -- The flow of costs in the model -- The general ledger -- Categories of costs and activities -- Assigning costs from the general ledger -- Understanding cost drivers -- Cost driver variability -- Activity data -- Assigning costs from the ledger to activities -- Reassigning internal service department costs to other departments -- Reassigning IT department costs to other departments -- Product and customer profitability -- Using unit costs for analysis -- Key points -- 8 Undertaking an ABM project -- Objectives of the project -- Key steps -- Areas of potential difficulty -- Software -- Team resources -- Use of consultants -- Embedding and refreshing -- Using ABM outputs for performance improvement.
Using ABM for commercial decision support -- Key points -- 9 Integrating improvement approaches -- ABM and Business Process Re-engineering -- ABM and Value Based Management -- ABM and Customer Relationship Management -- Key points -- Part III Case Studies -- 10 How ABM made a difference: lessons from case studies -- A manufacturing company: distortions caused by costing using Overhead Recovery Rates -- A manufacturing company: understanding overheads makes a real difference to product costs -- A printing company: tunnelling deeper uncovers the real drivers of cost -- A finance company: breaking out one-off costs from recurring costs -- A trading company: the costs of different customer relationships vary -- A fast-moving consumer goods company: activity data can highlight process failures -- A retail chain company: a flawed internal charging mechanism can have severe consequences -- A merchant bank: proper costing and charging for central support or shared services removes the angst in the relationship with business divisions -- A Head Office function: activity and value-for-money analysis create enhanced effectiveness -- An IT services division: achieving a proper basis for costing and charging IT services -- A utility company: selling off the IT services function meant understanding the dynamics of the new business -- A courier company: the devil is in the detail, which is only known by the people doing the work -- A manufacturing and technical services company: a simple pricing mechanism masks complex and costly customer relationships -- A wholesale and distribution company: treating major costs as fixed masked the real differences in customer profitability -- A manufacturing company: an increasing number and changing mix of distributors eroded profitability. A bakery company: when margins are small, detailed analysis is required to unravel the complexities of many different products going to many different customers -- A university: the real costs of 'products' and 'customers' remained invisible in the conventional management information system -- An airline company: seeing costs from different business perspectives helps optimize corporate performance -- A power generation equipment manufacturing company: a focus on profitability rather than volume highlighted process failures and better market opportunities -- A merchanting company: customer profitability analysis exposed poor performance measures that were eroding profits -- A global manufacturer and supplier of orthopaedic implants and surgical instrumentation: when the profitable segments are found, enhancing service levels helps to retain customers -- A specialist distribution company: uncovering the complexity of having many suppliers of many products going to many customers -- An advertising directory company: better information to support product costing, customer profitability, benchmarking and process improvement -- A high street retailing company: subtle changes can make dramatic improvements -- An electricity supply company: uncovering the true impact on profitability of the behaviour of millions of customers -- Part IV Conclusions -- 11 Pulling it all together -- ABM comes of age -- ABM brings a different perspective -- Making ABM happen -- ABM does make a difference -- Appendix: Glossary of terms -- Index. |
| Record Nr. | UNINA-9910806291903321 |
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Plowman Brian
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| Aldershot, Hants, England ; ; Burlington, VT, USA, : Gower, c2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub
| Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub |
| Autore | Bahnub Brent |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (223 p.) |
| Disciplina |
332.1068
332.1068/1 |
| Collana | Wiley & SAS business series |
| Soggetto topico |
Activity-based costing
Financial institutions |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-19982-4
1-282-54759-3 9786612547591 0-470-59978-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. What Are ABC and ABM? -- 2. Costing, Charge back, and Pricing -- 3. Implementing ABC -- 4. Implementing ABM -- 5. ABC/M in Shared Services -- 6. Managing Organizational Change -- 7. Avoiding the Pitfalls: Lessons Learned -- 8. Beyond ABC/M. |
| Record Nr. | UNINA-9910139365303321 |
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Bahnub Brent
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||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub
| Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub |
| Autore | Bahnub Brent |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (223 p.) |
| Disciplina |
332.1068
332.1068/1 |
| Collana | Wiley & SAS business series |
| Soggetto topico |
Activity-based costing
Financial institutions |
| ISBN |
1-119-19982-4
1-282-54759-3 9786612547591 0-470-59978-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. What Are ABC and ABM? -- 2. Costing, Charge back, and Pricing -- 3. Implementing ABC -- 4. Implementing ABM -- 5. ABC/M in Shared Services -- 6. Managing Organizational Change -- 7. Avoiding the Pitfalls: Lessons Learned -- 8. Beyond ABC/M. |
| Record Nr. | UNINA-9910831079903321 |
|
Bahnub Brent
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub
| Activity-based management for financial institutions [[electronic resource] ] : driving bottom line results / / Brent Bahnub |
| Autore | Bahnub Brent |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2010 |
| Descrizione fisica | 1 online resource (223 p.) |
| Disciplina |
332.1068
332.1068/1 |
| Collana | Wiley & SAS business series |
| Soggetto topico |
Activity-based costing
Financial institutions |
| ISBN |
1-119-19982-4
1-282-54759-3 9786612547591 0-470-59978-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. What Are ABC and ABM? -- 2. Costing, Charge back, and Pricing -- 3. Implementing ABC -- 4. Implementing ABM -- 5. ABC/M in Shared Services -- 6. Managing Organizational Change -- 7. Avoiding the Pitfalls: Lessons Learned -- 8. Beyond ABC/M. |
| Record Nr. | UNINA-9910877747703321 |
|
Bahnub Brent
|
||
| Hoboken, N.J., : Wiley, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Case studies in performance management [[electronic resource] ] : a guide from the experts / / [edited by] Tony Adkins
| Case studies in performance management [[electronic resource] ] : a guide from the experts / / [edited by] Tony Adkins |
| Pubbl/distr/stampa | Hoboken, N.J., : J. Wiley, c2006 |
| Descrizione fisica | 1 online resource (272 p.) |
| Disciplina |
658.4
658.4/013 |
| Altri autori (Persone) | AdkinsTony (Tony C.) |
| Collana | Wiley and SAS Business Series |
| Soggetto topico |
Activity-based costing
Managerial accounting Cost accounting Performance - Management Industrial management - Cost effectiveness |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20287-6
1-280-44814-8 9786610448142 0-471-79282-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Performance management -- LubeOil : shaping business today and in the future -- Homehealth : delivering activity-based costing -- SuperDraft : activity-based costing/management and customer profitability -- Canaraus : performance management, the new ammunition for armed forces -- Standard Loan : interest in activity-based costing rates high -- Sierra Trucks : trucking along with activity-based cost/management -- Sierra Trucks : implementing real activity-based budgeting -- Wendals Foods : managing customer profitability with activity-based costing information -- Veri Glass : see clearly with activity-based costing? -- ABC Airways : implementation lands millions in process improvement savings -- Power & light gets a charge out of activity-based costing/management -- OBOK Food Company : right ingredients cook up savings -- Veterans Benefits : discovering the cost of doing business using activity-based costing. |
| Record Nr. | UNINA-9910143414903321 |
| Hoboken, N.J., : J. Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Case studies in performance management [[electronic resource] ] : a guide from the experts / / [edited by] Tony Adkins
| Case studies in performance management [[electronic resource] ] : a guide from the experts / / [edited by] Tony Adkins |
| Pubbl/distr/stampa | Hoboken, N.J., : J. Wiley, c2006 |
| Descrizione fisica | 1 online resource (272 p.) |
| Disciplina |
658.4
658.4/013 |
| Altri autori (Persone) | AdkinsTony (Tony C.) |
| Collana | Wiley and SAS Business Series |
| Soggetto topico |
Activity-based costing
Managerial accounting Cost accounting Performance - Management Industrial management - Cost effectiveness |
| ISBN |
1-119-20287-6
1-280-44814-8 9786610448142 0-471-79282-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Performance management -- LubeOil : shaping business today and in the future -- Homehealth : delivering activity-based costing -- SuperDraft : activity-based costing/management and customer profitability -- Canaraus : performance management, the new ammunition for armed forces -- Standard Loan : interest in activity-based costing rates high -- Sierra Trucks : trucking along with activity-based cost/management -- Sierra Trucks : implementing real activity-based budgeting -- Wendals Foods : managing customer profitability with activity-based costing information -- Veri Glass : see clearly with activity-based costing? -- ABC Airways : implementation lands millions in process improvement savings -- Power & light gets a charge out of activity-based costing/management -- OBOK Food Company : right ingredients cook up savings -- Veterans Benefits : discovering the cost of doing business using activity-based costing. |
| Record Nr. | UNINA-9910829997303321 |
| Hoboken, N.J., : J. Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
