Abstrak
The long-term survival of a company is dependent on how knowledgeable its controllers and senior managers are about its costs. Do the costs accurately reflect the resources consumed by the business processes? Can the cost information generated by its financial systems be trusted to make key management decisions? In Designing Strategic Cost Systems, recognized business planning and cost management expert Lianabel Oliver provides a comprehensive and accessible road map for the design, development, and implementation of an effective and competitive strategic cost system. This book Offering a multidisciplinary roadmap for the design, development, and implementation of a strategic cost system, this book shows how to design a cost system to become a more effective decision-making tool and a source of competitive advantage for the organisation. It describes how to structure a cost systems design project and discuss the issues that should be addressed upfront from a management, operations, and costing perspective. Includes a URL site containing key terms and helpful Excel templates. Highlights the logistics of putting together and managing the project team. Addresses the technical and political issues that may arise as the project unfolds.