The design of cost management systems : text, cases, and readings

Robin Cooper · Robert S. Kaplan

251 citations0/0 files storedAndalas University Repository (Andalas University)

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

During the past years, the limitations of traditional cost accounting systems in today's competitive environment have been widely documented. This text provides material that enables the reader to analyze the defects of existing, traditional systems and offers advice on designing systems.

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2004Does Capacity Utilization Affect the “Stickiness” of Cost?2005The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals 1994Are overhead costs strictly proportional to activity?2007Cost Behavior and Fundamental Analysis of SG&A Costs 2009How CFOs determine management accounting innovation: an examination of direct and indirect effects 2002The costs of activity-based management 1995An empirical analysis of manufacturing overhead cost drivers 2007The role of manufacturing practices in mediating the impact of activity-based costing on plant performance

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