Synopsis
Drawing on examples and implementation issues, this work provides practical guidance on the developments in performance measurement and cost management techniques in manufacturing industry. Key areas discussed include changes in the manufacturing environment; changes in information requirements; activity based approaches to cost management; product costing; customer profitability; budgeting and cost reporting; operational control; techniques for process improvement; performance measurement; and systems and implementation issues.
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Activity Based Management: New Approaches to Measuring Performance and Managing Costs
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