内容

目次

*Introduction to Cost Systems *Indianapolis, Union Pacific, HospitalCase, Bridgeton *Traditional Two-Stage Cost Systems *Seligram, Komatsu,Mayers Tap, Mueller Lehmkuh, Mitsubishi Kasei, Digital Communication,Metabo, Peoria Engine Plant *Stage III Cost Systems to Promote Learningand Improvement *Romeo Engine Plant, Analog Devices, Citizen Watch,Sumitomo Electric Industries, Olympus Optical (B), Texas Eastman,Higashimaru Shoyu, Olympus Optical (C) *Activity-Based Costing:Foundations *Classic Pen, Siemens EMW, John Deere *Measuring andManaging Capacity Costs *Micro-Devices Division, Hogan's Containers,Insteel, Lehigh Steel *Operational and Strategic ABM: ManufacturingCompanies *ABM at Stream International, Schrader Bellows, MaxwellAppliance Controls *Using Cost Systems for Managing Customer andSupplier Relationships *Kanthal, Winchell Lighting, Pillsbury:Customer-Focused Reengineering, Seneca Foods *Using Cost Systems forDesigning and Developing New Products *HP: Roseville RND, Tektronix, (A& B) Nissan, Olympus Optical (A), Komatsu, Euclid (A & B) Engineering*ABC in Service Companies *Bay Medical Center, St. Katherine Hospital,Co-operative Bank, Manufacturers Hanover *Developing Integrated CostSystems. HP: QTD. AT & T Paradyne, Shionogi Pharmaceuticals *Using ABCfor Budgeting and Transfer Pricing