Search results for ""Author James A. Brimson""

New costing procedures for a new economic age Increasing global competition is causing upheaval in every area ofindustry and commerce. An explosion in the use of advancedtechnologies is continuing to fundamentally revolutionize the waywe go about doing business. These factors are in turn drivingdramatic reductions in product life cycles (the average productlife cycle is now well under five years) and exerting tremendouspressure on profit margins. The effect has been to substantiallychange cost structures with their traditional focus on direct laborand arbitrary allocation of overhead. Yet we continue to measurecost in the old way. Now, here's a book that shows you how to update your accountingprocedures in order to effectively accommodate these significantchanges. Step by step, Activity Accounting: An Activity-BasedCosting Approach describes activity accounting in a clear, concisemanner. It emphasizes the strengths and benefits of anactivity-based approach to business management and demonstrates howyou can apply activity accounting to your organization. Activity-based accounting is an essential tool for running yourbusiness in the 90s. This book is a must-have tool for learning howto master it.

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Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

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