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008			210719s2021 si | o |||| 0|eng d
020			_a9789811617515
024	7		_a10.1007/978-981-16-1751-5 _2doi
040			_aES-VaU _bspa _cES-VaU _dES-VaU
050		4	_aT57.6-.97 _b2021 EB
245	0	0	_aDesigning Cost Management Systems to Support Business Decision-Making : _bIndustry Inspired Case Studies _cedited by Pieter Buys
250			_a1st ed. 2021.
264		1	_aSingapore _c2021 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
505	0		_aIntroduction -- Designing a budgetary control framework for a multinational company using Industry 4.0 technologies -- Activity based costing as an alternative to the current costing methods in SASSA -- Development of an operational costing framework: The case of a water recycling fabrication facility -- Improving an automotive workshop's profitability using lean management principles -- Developing a costing system for a digital technology service firm -- Designing a cost management framework for a medical scheme service provider in South Africa -- Concluding discussion.
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. 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.
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-981-16-1751-5 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
988			_aSpringer_Business_2021
999			_c238999 _d238999