《理解成本（Understanding Costs）》

    出版社：中国人民大学出版社

    ISBN：730004171X

    国别：中国大陆

    编者：小威廉·J·布伦斯 ,William J.Burns,Jr.等

    版次：2003-2-2

    出版日期：2002-9

    开本：16

    精简装：平装

    页数：103

    INTRODUCTION

    Welcome to the Business Fundamentals series from Harvard Business School Publishing.
Most of the readings in this collection were developed for the MBA and executive
programs of Harvard Business School. These programs rely heavily on the case methodof instruction, in which students analyze and discuss firsthand accounts of actualmanagement situations. Students also learn the fundamentals of what managers do: howthey measure performance, make choices, and organize their activities.

    At Harvard Business School, the fundamentals are often taught through background
notes, which describe business processes, management techniques, and industries. Suchnotes are the backbone of this revised and expanded volume on sales management. Inaddition, this title features a Harvard Business School case study plus two articles fromjournal-reprint collections that HBS Publishing distributes: Harvard Business Review andCalifornia Management Review.
While no Business Fundamentals title is intended as a comprehensive textbook-style
presentation of the subject, we have brought breadth as well as depth to this volume, andwe believe you will find that it covers many of the essential aspects of sales management.We also strive to be as current as possible: most of the items herein were originallypublished in the past five years.

   The Business Fundamentals titles are designed for both individual study and facilitatedtraining.If you want to use this collection for seIf-study,we have provided a summary,outline,learning objectives,and a list of questions,ideas,and exercises for each readingto help you get started.If these readings are part of a training program in your company,
    you will find them to be a vauable resource for discussion and group work.
You can search for related materials on our Web site: www.hbsp.harvard.edu.
We wish you a rich learning experience!
The Editors

    图书目录

    Introduction

    Understanding Costs for Management Decisions 

    A Brief Introduction to Cost Accounting 

    Accounting for Indirect Costs 

    Activity Accounting - Another Way to Measure Costs 

    Standard Costs and Variance Analysis 

    Basic Capital Investment Analysis 

    Relevant Costs and Revenues 

    One Cost System Isnt Enough 

    Measure Costs Right: Make the Right Decisions 

    Appendix 

    Desfin Brass products Co 

    Waltham Motors Division 

    Kanthal (A) 

    For Further Reading