The Ernst & Young Guide to Total Cost Management

(Author), Michael R. Ostrenga (Author), Terrence R. Ozan (Author), Robert D. McIlhattan (Author), Marcus D. Harwood (Author)

9780471558774, Wiley

Hardback, published 25 August 1993

336 pages
23.7 x 16.2 x 2.8 cm, 0.662 kg

With the use of non-technical language it enables readers to understand the underlying dynamics of cost in order to facilitate effective decisions regarding products and services, workflows, capital investments and day-to-day monitoring of their business. Combining customer's needs and reactions with the financial awareness of a company's strengths and weaknesses, it ties into all current, major business concerns, including environmental awareness and international competitiveness. Features case studies, checklists and self-assessment techniques that will aid readers in initiating a total cost management program.

EXECUTIVE OVERVIEW.

The New Business Environment Has Changed--and Cost Information Must Change with It.

Total Cost Management in a Nutshell.

The Role of TCM in Supporting Competitive Advantage.

TCM PRINCIPLES.

The Whys and Hows of BPA.

Performing Process Value Analysis.

Using Process Value Analysis to Guide Improvement Efforts.

ABC--What It Is and Where It Came From.

Activity-Based Process Costing.

Activity-Based Object Costing.

Using ABC Information.

ABC Costing--a Tool-Kit.

Improving Performance Measures.

Decision Support.

IMPLEMENTATION.

Implementing TCM.

Conclusion.

Bibliography.

Subject Areas: Business & management [KJ]