個案資料

Strategic Cost Analysis is a six-chapter book published by the Business Expert Press and written by Roger Hussey, Dean of Guangzhou International Business School and Professor Emeritus at the University of the West of England, and Audra Ong, Associate Professor at the Odette School of Business at University of Windsor. This book provides tools for managers to understand and interpret financial information as part of their organization's strategic planning and decision-making. The authors say that, regardless of industry or field, all managers must be able to use financial information effectively in their jobs. Through the context of four key questions, the authors explain how to calculate, control, and monitor costs, as well as to integrate cost analysis into organizational decision-making. The book includes examples and practical tips for managers at all levels. In Chapter 2, Cost Concepts and Methods (30 pages), the authors focus on the first question in their framework, "What did it cost?" They review different ways to identify and classify costs, emphasizing the most useful characteristic of direct versus indirect cost. They explore two approaches to managing the challenges of indirect costs by full costing and activity-based costing (ABC). They explain how the ABC method is most relevant for decision-making and outline the steps in the process. The authors also explain the development of the "time-driven ABC" method and review the different needs of costing in the service industry

• Activity-based costing
• Cost analysis
• Finance and investing
• Cost control
• Balanced scorecard
• Variance analysis