<prompt> Translate the following text to EnglishKupitia Robert S. Cooper na Robin Kaplan, Gharama na Matumizi ya Mifumo ya Gharama ya Pamoja ili Kuendesha Faida na Utendaji, Harvard Business School Press, 1998.  <response>: Cooper, Robin and Kaplan, Robert S., Cost and Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, 1998. 