Designing Cost Management Systems to Support Business Decision-Making
Industry Inspired Case Studies
-
- 54,99 €
-
- 54,99 €
Publisher Description
This book illustrates the importance effective cost management systems inproviding a supportive environment in which reliable and relevant managementinformation can be generated. Such a cost management system is only attainableif the importance of key business, operational and stakeholder requirements arerecognised within the organisational context. In illustrating this importance, thisbook provides several case studies as examples thereof. The first two case studiesfocus on the engineering sector and illustrates the development of a costmanagement system in a water recycling context; and the design of a budgetarysystem in a mining engineering context. The remaining case studies focus on theservices sector, including cost management systems for a digital technologyservices provider and a medical insurance services provider; an alternativeactivity-based costing approach for a public sector services provider; and finallya re-designed value stream for an automotive services provider. Academicresearchers and industry managers in the fields of management accounting andfinancial management, as well as engineering and operations management, willfind value in the experiences described herein.
Pieter Buys is Research Director: Management Cybernetics Research Entity and
Professor of Accounting Sciences at the North-West University, South Africa. He
holds a Ph.D. in management accounting and is Certified Management Accountant
(CMA). His research focuses on management accounting and business process
re-engineering. Previously, he occupied management positions in Canada and
South Africa.