Activity-Based Cost Management: An Executive's Guide. (Book Shelf).By Gary Cokins. John Wiley John Wiley may refer to:
No one picking up Activity-Based Cost Management should be anticipating a light read. This is a deep subject, and one Gary Cokins knows very well. The result is a literal primer on the field, which has gained real popularity in recent years as corporations strain to allocate costs properly, cut product expenses and prepare accurate forecasts. Cokins, who is director of industry relations at ABC ABC in full American Broadcasting Co. Major U.S. television network. It began when the expanding national radio network NBC split into the separate Red and Blue networks in 1928. Technologies, a major software player in this arena, argues that ABC/M ABC/M Activity Based Costing/Management is not merely an improvement program or change initiative. He compares ABC/M to a doctor's stethoscope stethoscope (stĕth`əskōp') [Gr.,=chest viewer], instrument that enables the physican to hear the sounds made by the heart, the lungs, and various other organs. The earliest stethoscope, devised by the French physician R. T. H. , saying that the organization "is constantly burning up its resources through its activities into its outputs, regardless of whether ABC/M is monitoring those events." By the same token, he argues, ABC/M doesn't reduce costs, but "restacks" them; it doesn't provide answers, but enables them. The book explains and advocates ABC/M, describes its place in supply chain management, talks about its integration with other software and looks to the future. Cokins writes cleanly clean·ly adj. clean·li·er, clean·li·est Habitually and carefully neat and clean. See Synonyms at clean. adv. In a clean manner. clean and authoritatively, but the book does have a textbook feel, and some of the diagrams are mind-bendingly complex. For those unfamiliar with the subject, however, it's an excellent guide. |
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