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Titlebook: Crafting Efficiency in Managerial Costing System Design; An Integrated Design Pieter W. Buys Book 2024 The Editor(s) (if applicable) and Th

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书目名称Crafting Efficiency in Managerial Costing System Design
副标题An Integrated Design
编辑Pieter W. Buys
视频video
概述Includes industry-relevant approaches to enable the design of effective managerial costing systems.Illustrates inherent complexities of effective cost management.Presents the interdisciplinary nature
图书封面Titlebook: Crafting Efficiency in Managerial Costing System Design; An Integrated Design Pieter W. Buys Book 2024 The Editor(s) (if applicable) and Th
描述.This book focuses on an integrated approach in developing a model to guide the design of effective managerial costing systems. While the focus is on the manufacturing industry, information in the book will be useful to other industries as well. To achieve this, the book utilizes the action design research methodology founded within a design science paradigm, which aims to develop pragmatic solutions to an actually experienced business problem or class of business problems. After which, the book then explains the elaborated action design research process, which is a researcher-practitioner approach to designing pragmatic, industry-experienced problems in an academically sound manner..In doing so, the book illustrates how a design process embedded in the engineering field, i.e., design science research, can successfully engineer effective managerial costing systems. The book thus includes both academic researchers and industry practitioners, applying the contextual iterative solution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in
出版日期Book 2024
关键词Cost and management accounting; Design science paradigmatic application; ADR methodology; eADR approach
版次1
doihttps://doi.org/10.1007/978-981-97-0934-2
isbn_softcover978-981-97-0936-6
isbn_ebook978-981-97-0934-2
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapor
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Business Process Considerations,ng systems, it is important to understand that effective cost management entails much more than cost allocations and that the organization’s internal and external operational realities have a profound impact on resource consumption and thus on its ability to create economic value..As the final liter
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First eADR Iteration: Problem Refinement,ss process analysis, and cost accounting. This chapter initiates the empirical design process using the guiding stages and principles of the action design research methodology. The primary focus here is on the problem-centric diagnosis iteration of the detailed elaborated action design research appr
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Third eADR Iteration: Solution Validation,perts knowledgeable on the subject. The current iteration employs systems development and implementation experts to validate the process model developed. The primary focus, therefore, is on the implementation-centric validation iteration of the elaborated action design research approach..The researc
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Summative Discussion,viability is pronounced. Nevertheless, the prevailing consensus underscores a recurring deficiency in the capacity of managerial costing systems to furnish consequential internal cost intelligence. This deficiency is attributed to multiple causes, encompassing suboptimal architectural design of such
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olution development activities, i.e., (i) problem formulation and refinement, (ii) the solution design, and (iii) verification and validation of the proposed solution. The final (proposed) solution presented in978-981-97-0936-6978-981-97-0934-2
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