@article{1438326,
      author = {Buys, Pieter.},
      url = {http://library.usi.edu/record/1438326},
      title = {Designing cost management systems to support business  decision-making : industry inspired case studies /},
      publisher = {Palgrave Macmillan,},
      abstract = {This book illustrates the importance effective cost  management systems in providing a supportive environment in  which reliable and relevant management information can be  generated. Such a cost management system is only attainable  if the importance of key business, operational and  stakeholder requirements are recognised within the  organisational context. In illustrating this importance,  this book provides several case studies as examples  thereof. The first two case studies focus on the  engineering sector and illustrates the development of a  cost management system in a water recycling context; and  the design of a budgetary system in a mining engineering  context. The remaining case studies focus on the services  sector, including cost management systems for a digital  technology services provider and a medical insurance  services provider; an alternative activity-based costing  approach for a public sector services provider; and finally  a re-designed value stream for an automotive services  provider. Academic researchers and industry managers in the  fields of management accounting and financial management,  as well as engineering and operations management, will find  value in the experiences described herein.},
      doi = {https://doi.org/10.1007/978-981-16-1751-5},
      recid = {1438326},
      pages = {1 online resource},
      address = {Singapore :},
      year = {2021},
}