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.
Ir. Soekarno, Air Terjun Sedudo, Taman Candra Wiwatika, Tretes, Gunung Bromo
Senjata Tradisional Clurit adalah sejenis arit dan bentuknya cukup mengerikan
Pakaian Adat : Pakaian adat pria Jawa Timur berupa tutup kepala (destar) baju ...
Covering destinations stretching from Bali in Indonesia, to Loei Province in Thailand, this book full is of well-known regional recipes with excitingly different and invigorating 'living' flavors.
Covering destinations stretching from Bali in Indonesia, to Loei Province in Thailand, this book full is of well-known regional recipes with excitingly different and invigorating 'living' flavors.
Kanakerna, beväpnade med jaktgevär, hade fullt jobb med att hålla sin gisslan
vid liv bland explosionerna. "Dom slogs i sju timmar", hade Fernando berättat. "
Sen kom dom femton kanaker som ännu kunde gå ut ur grottan. För att ge sig,
med ...
World Bank, World Bank Development Report 1993 Investing Health, Oxford
University Press, Oxford, 1993-. ... 1 PT Sinar Obor Samak Kuliat IPAL belum operasional 2 PT Bromo Sakti Samak Kulit IPAL belum ada 3 PT Samitex Tekstil
...
22 Integrasi Ekonomi dan Otonomi Daerah yang Riil* Frans Seda Integrasi
ekonomi Indonesia selama ini berkisar pada soal bagaimana mempertahankan integrasi yang telah dicapai serta kemauan politik (political w/7/) yang
mendasarinya.
Lao People's Democratic Republic, Mongolia, the Philippines, Thailand and Viet Nam
A collection of assessment studies on technical vocational education and training (TVET) development in Lao People's Democratic Republic Republic, Mongolia, the Philippines, Thailand and Viet NamProvides a critical analysis and assessment of the current state of skills development and TVET as well as reviews past and current policies, strategies, programmes and trends, and implications to the country's socio-economic development and employment in these countries. Recommendations are made in identifying future skills and occupations needed given current and future employoment levels.
A collection of assessment studies on technical vocational education and training (TVET) development in Lao People's Democratic Republic Republic, Mongolia, the Philippines, Thailand and Viet NamProvides a critical analysis and assessment ...
