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Title: Activity-based Cost Management: An Executive's Guide by Gary Cokins ISBN: 0-471-44328-X Publisher: John Wiley & Sons Pub. Date: 07 September, 2001 Format: Hardcover Volumes: 1 List Price(USD): $34.95 |
Average Customer Rating: 5 (10 reviews)
Rating: 5
Summary: Activity-Based Cost Management
Comment: it is an amazing book on the subject. it provides valuable practical insights to issues faced by any practitioner of ABC/M.
Anyone who is closely related or has been involved with the implementation of ABC or wants a good understanding of ABC should definitely read this book.
Rating: 5
Summary: Correcting Unfair Accounting Inequities
Comment: It's been six years since Cokins last book on Activity-Based Cost Management (ABC/M) and times have changed.
In his latest effort, this internationally recognized expert, explains how ABC/M can be used to map your customers' and prospects' preferences back to your organizations business processes, develop a lean accounting system and remove waste and redundancy. With the system's output, the author says, managers will make balanced scorecard performance measurements, project and quality decisions.
Cokin avoids technical jargon when he explains the theory and its formulas. Although the system is complex, Cokin remains down-to-earth and pointed in his analysis.
Rating: 5
Summary: Great starting point and continuing reference
Comment: This book is an excellent resource for learning and understanding ABC accounting. Unlike many web articles and white papers, Gary's book is a practical not academic approach from someone who has been there, done that, and has the t-shirt. It's filled with lots of explanatory diagrams which help to visualize the concepts presented and are useful when presenting on a high-level to executives under time constraints for reading. Chapter 1 clearly presents ABC basic concepts while Chapter 2 is a direct follow-on expanding the depth and breath of those basic concepts. Chapter 3 addresses the question that all senior management wants to know: Are all your trading partners worth it to you? Subsequent chapters focus on typical ABC modeling applications most relevant to organizations. Chapter 6 gives a very good cross-comparison of project/work order costing vs. ABC that is very helpful to project-centric organizations in understanding how ABC differentiates itself. Chapter 7 succinctly places ABC software in the reengineering software spectrum without getting lost in a technological morass. Chapter 9 addresses rapid prototyping for getting initial results from the methodology that can be tweaked iteratively to grow a more sophisticated ABC model. In conclusion, I highly recommend this book and look forward to Gary's "ABC Management - Making it Work" which is next on my ABC must-read list.
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