Designing ABC systems for strategic costing and operational improvement.: An article from: Strategic Finance

This digital document is an article from Strategic Finance, published by Institute of Management Accountants on August 1, 1999. The length of the article is 1831 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Simplicity is key to conceptualizing and developing intelligent cost systems that can support the cost information requirements of management. Attempting to design the simplest, single system that can deliver the disparate requirements of both strategic costing systems and operational improvement systems can quickly lead to conflicts with the principles of intelligent design, however. The most effective solution is probably to develop two separate systems, one for strategic costing and the other for operational improvement. The former is the simpler of the two and can be used to furnish the foundation for the operational improvement system. The main challenge in adopting this two-system design approach is to make sure that both systems articulate.

Citation Details
Title: Designing ABC systems for strategic costing and operational improvement.
Author: Robin Cooper
Publication:Strategic Finance (Refereed)
Date: August 1, 1999
Publisher: Institute of Management Accountants
Volume: 81 Issue: 2 Page: 18(3)

Distributed by Thomson Gale