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EBookClubs

Read Books & Download eBooks Full Online

Book Contemporary Management Accounting Practices in UK Manufacturing

Download or read book Contemporary Management Accounting Practices in UK Manufacturing written by David Dugdale and published by Elsevier. This book was released on 2005-11-15 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.·Cima research report - reveals methods currently used for reporting financial information in UK manufacturing companies.·Based on 41 companies, it shows a rich diversity of reporting practices that are constrained neither by the financial accounting requirements of SSAP9 nor by any sense of general management accounting trends. ·Financial Directors choose from a toolkit of 'traditional' and 'contemporary' practices in constructing reporting systems appropriate to their varied commercial needs, but with a strong leaning towards contribution margin approaches.

Book Modern management accounting techniques in medium sized manufacturing companies

Download or read book Modern management accounting techniques in medium sized manufacturing companies written by Peter Brian Fussell and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises

Download or read book The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises written by Howard M. Armitage and published by . This book was released on 2013 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field interviews at 11 Canadian SME's to: (1) determine the extent to which widely accepted management accounting techniques and tools are being adopted at SME's of various sizes and industries and (2) explore the underlying reasons why specific techniques are not being used. We find that of the 19 well-known management accounting techniques addressed in our interviews, only a small proportion are moderately or highly used by the participating companies. Moreover, we find that manufacturing companies in our study are considerably more likely to use certain techniques such as costing systems and responsibility centre reporting. We discuss the implications of our findings for management accounting educators, textbook authors, and developers of professional education programs.

Book The Importance of Management Accounting Techniques for Control Purposes in Small Manufacturing Businesses

Download or read book The Importance of Management Accounting Techniques for Control Purposes in Small Manufacturing Businesses written by John Hugh Bradshaw and published by . This book was released on 1990 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book 21st Century Strategic Management Accounting and Performance Measurement Systems

Download or read book 21st Century Strategic Management Accounting and Performance Measurement Systems written by Prem Lal Joshi and published by I K International Pvt Ltd. This book was released on 2022-10-31 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world's economy has suffered like never before first by COVID-19 and then by the Russia-Ukraine war. In such a difficult time, the role of Management Accounting and Performance Measurement Systems increases because the organizations have to quest for alternative cost management practices in order to reduce and control costs and improve profitability. Organizations in the 21st century have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Environmental factors and organizational factors are believed to be an underpinning theory for challenges faced by management accountants in the 21st century. Needless to state that the role of Management Accounting and Performance Measurement Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision-making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies. The usage of data analytics by accountants to support value creation is increasing. As a part of ethical practices and corporate social responsibility (CSR), organizations are obliged to report on incurring their environmental costs for mitigating the effects of pollution, climatic change, waste disposal, energy, and fuel consumption. Transformation in management accounting and control practices, adoption of innovative techniques such as activity-based costing and management, target costing, performance measurement systems, etc. particularly in the context of developing countries need to be researched in the twenty-first century in order to enhance our knowledge base in the context of competitive advantages of Management Accounting. Value-based management (VBM) helps in making decisions that are helpful for the long-term financial performance. Target Costing (TC) enforces the management to transform their ways of thinking regarding the relation between product cost, selling price, and profitability in the organizations. Enterprise Risk Management (ERM) is to prepare a firm-wide strategy to identify and manage overall risks in all operational areas. Justifying investments with the capital budgeting process is of high importance for future growth and profitability for any organization. In this context, the cognitive heuristics and attendant biases that are likely to colour judgments pertaining to the selection and post-audit stages of investment decisions need to be considered.

Book A Survey of the Practice of Management Accounting Contyrol Techniques in Small Manufacturing Firms in Great Britain

Download or read book A Survey of the Practice of Management Accounting Contyrol Techniques in Small Manufacturing Firms in Great Britain written by Daryoosh Kiankhooy-Fard and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book New Trends in Finance and Accounting

Download or read book New Trends in Finance and Accounting written by David Procházka and published by Springer. This book was released on 2016-12-25 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the most current trends in the field of finance and accounting from an international perspective. Featuring contributions presented at the 17th Annual Conference on Finance and Accounting at the University of Economics in Prague, this title provides a mix of research methods used to uncover the hidden consequences of accounting convergence in the private (IFRS) and public sectors (IPSAS). Topics covered include international taxation (from both the micro- and macroeconomic level), international investment, monetary economics, risk management, management accounting, auditing, investment capital, corporate finance and banking, among others. The global business environment shapes the international financial flows of finance and the demand for international harmonization of accounting. As such, the field of global finance and accounting has encountered some new challenges. For example, policy-makers and regulators are forced to restructure their tools to tackle with new features of trading at global capital markets and international investment. This book complements this global view of development with country-specific studies, focusing on emerging and transitioning economies, which are affected indirectly and in unforeseen ways. The combination of global perspective and local specifics makes this volume attractive and useful to academics, researchers, regulators and policy-makers in the field of finance and accounting.

Book Eurasian Business and Economics Perspectives

Download or read book Eurasian Business and Economics Perspectives written by Mehmet Huseyin Bilgin and published by Springer Nature. This book was released on 2022-10-12 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: EBES conferences have been intellectual hub for academic discussion in economics, finance, and business fields and provide network opportunities for participants to make long lasting academic cooperation. This is the 23rd volume of the Eurasian Studies in Business and Economics (EBES’s official proceeding series) which includes selected papers from the 36th EBES Conference – Istanbul. The conference was organized on July 1-3, 2021 in hybrid mode with both online and in-person presentation. In the conference, 141 papers by 311 colleagues from 49 countries were presented. Both theoretical and empirical papers in this volume cover diverse areas of business, economics, and finance from many different regions. Therefore, it provides a great opportunity to colleagues, professionals, and students to catch up with the most recent studies in different fields and empirical findings on many countries and regions.

Book Sustainable Green Development and Manufacturing Performance through Modern Production Techniques

Download or read book Sustainable Green Development and Manufacturing Performance through Modern Production Techniques written by Chandan Deep Singh and published by CRC Press. This book was released on 2021-12-09 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: Various Multiple Criteria Decision-Making (MCDM) techniques in one book: 13 MCDM techniques have been applied, namely, WSM, WPM, WASPAS, GRA, SMART, CRITIC, ENTROPY, EDAS, MOORA, AHP, TOPSIS, VIKOR, and new tools: MDEMATEL, Fuzzy MDEMATEL, Modified Fuzzy TOPSIS and Modified Fuzzy VIKOR. To date, no other book possesses this many tools. Various quantitative techniques: Different quantitative techniques have been applied, namely, Cronbach alpha, Chi-square and ANOVA (for demographic analysis), Percent Point Score and Central Tendency (response analysis), Factor Analysis, Correlation and Regression. To date, no other book possesses this many tools. Interpretive Structural Modelling: ISM has been applied for verifying MCDM results through MICMAC analysis and ISM model thus paving the way for model through SEM. Structural Equation Modelling: SEM using AMOS in PASW has been applied for model development. New MCDM techniques developed: In the process during qualitative analysis, new tools have been developed and their results have been compared with other existing MCDM tools and the results are encouraging. The new techniques are MDEMATEL, Fuzzy MDEMATEL, Modified Fuzzy TOPSIS and Modified Fuzzy VIKOR. Qualitative Model Developed: As the title says, Sustainable Green Development and Manufacturing Performance through Modern Production Techniques. It is a need-of-the-hour topic, as industries must maintain their performance (sustainable development) and, while sustaining, they have to keep in mind green issues (that is, environment-related issues, especially during the COVID-19 pandemic) and adopt advanced manufacturing and maintenance techniques. A model for this has been developed which will be helpful to both academicians and industrialists. Real-time Case Studies: Case studies in two industries of differing origins, different manufacturing sectors, different products, and comparing their units in the country of their origin and India. Dr. Chandan Deep Singh is an assistant professor in the Department of Mechanical Engineering, Punjabi University, Patiala, Punjab (India). He is a co-author of Adolescents, Family and Consumer Behaviour (Routledge, 2020) and of Manufacturing Competency and Strategic Success in the Automobile Industry (CRC Press, 2019). Dr. Harleen Kaur is a manager (HR) at DELBREC Industries, Pvt. Ltd., Chandigarh. She co-authored Adolescents, Family and Consumer Behaviour (Routledge, 2020).

Book An Empirical Investigation of Management Accounting Techniques in the Manufacturing Companies of Taiwan

Download or read book An Empirical Investigation of Management Accounting Techniques in the Manufacturing Companies of Taiwan written by James Sheng-Hsiung Chiu and published by . This book was released on 1973 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Modern Product Costing Technique in the Age of Competition

Download or read book Modern Product Costing Technique in the Age of Competition written by Romeo G. Manalo and published by eBookIt.com. This book was released on 2011-03-24 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses an important issue -- the nature of and evidence for success in the transfer costing of internal services or shared services or products within a company. The case of activity-based costing (ABC) is used to explore how the proponents have developed a framework linking Quality, Cost and Delivery (QCD) components of products and services.The QCD performance indices, which are the natural properties of products and services, will form part of the Service Level Agreements between the internal service providers (Shared Services Centers) and internal customers (Profit Centers) of the company. This framework optimizes the use of overhead expenses to the end products of the company.This book also discusses the various cost components of the products and services using the full absorption costing principle. It is a revolutionary idea in the sense that all activity costs are considered variable costs and product costs come from activity costs using various cost drivers.The Principal Component Analysis (PCA), the multi-variate statistical tool, is applied using SPSS to analyze which independent variables contribute significantly to the Product Unit Price (PUP) and which should be given more emphasis in decision making process.