Contiene: Introduction: cost and performance management systems. Four-stage model for designing cost and performance measurement systems. Stage II: Standard cost and flexible budgeting systems. Stage III systems for learning and improvement: upgrading and supplementing standard cost systems. Stage III systems for learning and improvement: Kaizen costing and Pseudo-Profit Centers. Activity-based costing: introduction. Measuring the cost o resource capacity. Activity-based management: operational applications. Strategic activity-based mangement: product mix and pricing. Strategic activity-based management: customers. Strategic activity-based management: supplier relationships and product development. ABC in service industries. Extending activity-based cost systems. Stage IV: integrating ABC with enterprise-wide systems. Stage IV: using ABC for budgeting and transfer pricing.