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001438326 003__ OCoLC
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001438326 019__ $$a1261364232
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001438326 0247_ $$a10.1007/978-981-16-1751-5$$2doi
001438326 035__ $$aSP(OCoLC)1261049947
001438326 040__ $$aYDX$$beng$$epn$$cYDX$$dGW5XE$$dEBLCP$$dOCLCO$$dOCLCF$$dUKAHL$$dOCLCQ$$dCOM$$dOCLCO$$dN$T$$dOCLCQ
001438326 049__ $$aISEA
001438326 050_4 $$aHD47.3
001438326 08204 $$a658.1552028553$$223
001438326 24500 $$aDesigning cost management systems to support business decision-making :$$bindustry inspired case studies /$$cPieter Buys, editor.
001438326 260__ $$aSingapore :$$bPalgrave Macmillan,$$c2021.
001438326 300__ $$a1 online resource
001438326 336__ $$atext$$btxt$$2rdacontent
001438326 337__ $$acomputer$$bc$$2rdamedia
001438326 338__ $$aonline resource$$bcr$$2rdacarrier
001438326 5050_ $$aIntro -- Contents -- List of Figures -- List of Tables -- 1 Introduction -- 1 Background -- 2 Systems Thinking in Cost Management -- 2.1 Introduction -- 2.2 Management Cybernetics -- 2.3 Systems Basics -- 3 Contextualization and Purpose -- 4 Closing -- References -- 2 Development of an Operation-Centric Costing System: The Case of a Water-Recycling Fabrication Facility -- 1 Background -- 2 Research Setting -- 3 Objective -- 4 Rudiments of Indirect Cost Management -- 4.1 Introduction -- 4.2 Management Perspectives on the Cost Concept -- 4.3 Capacity Considerations
001438326 5058_ $$a4.4 Understanding Cost Behaviour -- 4.5 Cost Management Phases -- 5 Research Methodology -- 6 Diagnosis: The Case of OEP -- 6.1 Problem Definition: Current Costing Approach -- Organisational Structure -- Business Analysis -- Cost Analysis -- 6.2 Artefact Creation: Revisiting the Costing Approach -- Cost Management Framework -- Cost Application Considerations -- Costing System Template Revisited -- 7 Concluding Discussion -- 7.1 Research Synopsis -- 7.2 Conclusion -- 7.3 Limitations and Further Research -- References
001438326 5058_ $$a3 Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company -- 1 Background -- 2 Research Setting -- 3 Research Methodology -- 4 First Iteration: Conceptual Foundation -- 5 Second Iteration: Bridging the Industry 4.0 Gap -- 6 Discussion and Conclusion -- References -- 4 Developing a Costing System for a Digital Technology Service Firm -- 1 Introduction -- 2 Research Setting -- 3 Conceptual Framework -- 4 Methodology and Design -- 5 Data and Results -- 5.1 Document Analysis -- 5.2 Interview Results -- 6 Development of a Costing System -- 6.1 Design Stage
001438326 5058_ $$a6.2 Problem Formulation/Planning -- 6.3 Artefact Creation -- 6.4 Evaluation -- 7 Implementation Stage -- 7.1 Problem Formulation/Planning -- 7.2 Artefact Creation -- 7.3 Evaluation -- 8 Conclusion -- References -- 5 Designing a Cost Management Framework for a Medical Scheme Service Provider in South Africa -- 1 Introduction -- 2 Literature Study -- 3 Theoretical and Conceptual Framework -- 4 Research Design -- 5 Results -- 5.1 Phase 1: Proof of Concept -- 5.2 Phase 2: Alpha-Design -- 5.3 Phase 3: Beta-Design -- 6 Discussion and Conclusion -- References
001438326 5058_ $$a6 Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA -- 1 Introduction -- 2 Background -- 2.1 Key Cost Management Concepts -- 2.2 Systems and Structures of SASSA -- 3 Literature Review -- 4 Method -- 5 Results -- 5.1 Theme 1: Dependent Factors for the Successful Implementation of Activity-Based Costing -- 5.2 Theme 2: The Importance of a Financial Information System in the Implementation of Activity-Based Costing -- 5.3 Theme 3: Efficient Resource Allocation Is Possible in an Activity-Based Management Environment -- 6 Summary and Conclusion -- References
001438326 506__ $$aAccess limited to authorized users.
001438326 520__ $$aThis book illustrates the importance effective cost management systems in providing a supportive environment in which reliable and relevant management information can be generated. Such a cost management system is only attainable if the importance of key business, operational and stakeholder requirements are recognised within the organisational context. In illustrating this importance, this book provides several case studies as examples thereof. The first two case studies focus on the engineering sector and illustrates the development of a cost management system in a water recycling context; and the design of a budgetary system in a mining engineering context. The remaining case studies focus on the services sector, including cost management systems for a digital technology services provider and a medical insurance services provider; an alternative activity-based costing approach for a public sector services provider; and finally a re-designed value stream for an automotive services provider. Academic researchers and industry managers in the fields of management accounting and financial management, as well as engineering and operations management, will find value in the experiences described herein.
001438326 588__ $$aDescription based on print version record.
001438326 650_0 $$aCost control$$xData processing.
001438326 650_0 $$aCost control$$xManagement.
001438326 650_0 $$aDecision making.
001438326 650_6 $$aCoût$$xContrôle$$xInformatique.
001438326 650_6 $$aCoût$$xContrôle$$xGestion.
001438326 650_6 $$aPrise de décision.
001438326 655_0 $$aElectronic books.
001438326 7001_ $$aBuys, Pieter.
001438326 77608 $$iPrint version:$$tDesigning cost management systems to support business decision-making.$$dSingapore : Palgrave Macmillan, 2021$$z9811617503$$z9789811617508$$w(OCoLC)1241245624
001438326 77608 $$iPrint version:$$tDesigning cost management systems to support business decision-making$$z9789811617508$$w(OCoLC)1255863898
001438326 852__ $$bebk
001438326 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-981-16-1751-5$$zOnline Access$$91397441.1
001438326 909CO $$ooai:library.usi.edu:1438326$$pGLOBAL_SET
001438326 980__ $$aBIB
001438326 980__ $$aEBOOK
001438326 982__ $$aEbook
001438326 983__ $$aOnline
001438326 994__ $$a92$$bISE