Journal of Cost Management, Volume 7, Issue 4Warren, Gorham & Lamont, 1994 - Managerial accounting |
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ABC systems ABCM ABCT ABM/ABC accurate activity network Activity-Based Costing Activity-Based Management analysis assigning costs average batch benchmarking bill of materials Budgeting and Profit Business Process Business Process Reengineering capacity cause-and-effect cost assignment CMS-PC Contribution Margin Analysis cost allocation cost model cost object Cost Systems determine developed direct labor resource direct tracing EASYABC engineering engraving activity Environment example Exhibit FTEs Genichi Taguchi H H H identified Impl implementation Journal of Cost Laser engraving levels management accounting Manufacturing ment module NetProphet organization output performance measurement plaques process cost drivers process cost management process improvement Process Segment provides quality loss function QUOTE-A-PROFIT reports resource category resource consumption resource spending setup activity shearing software maintenance specification limits spending simulation stage Strategy Taguchi target value tion tool total quality total quality management TR/ACM users variability what-if