Activity-based costing measures the cost and performance of activities,resources and cost objects. SAP is an ERP—Enterprise Resource Planning—system that provides a comprehensive set of programs for accounting, manufacturing, and sales. In this book, users of SAP can find the answer to the question, "How can I maximize the use of the SAP R/3 system which cost more than a million dollars to install and implement?".

Contents

• Preface
• Acknowledgments

Pt. 1 Laying the Foundation 1

• 1 Cost Management: A Brief History and the Convergence of Philosophies 3
• 2 Systems Support of the Activity-Based Costing Philosophy: Stand-alone Analytical ABC versus Integrated ABC 37
• 3 Overview of SAP and Integrated Activity-Based Costing 59
• 4 Evolution of SAP's Integrated Activity-Based Costing 91

Pt. 2 SAP R/3 Integrated Activity-Based Costing 117

• 5 Integrated Activity-Based Costing with Responsibility Accounting 119
• 6 Integrated Activity-Based Costing with Overhead Order Accounting 171
• 7 Integrated Activity-Based Costing with Product Costing and Production Control 201
• 8 Integrated Activity-Based Costing with Market Segment Analysis 227
• 9 Integrated Activity-Based Costing 261

Pt. 3 Beyond SAP R/3 Integrated Activity-Based Costing 301

• 10 SAP Integrated Activity-Based Costing Combined with Oros Modeling Capabilities 303
• 11 Activity-Based Costing/Management with Strategic Enterprise Management 343
• Glossary 369
• Index 389