Download or read book A Guide for State and Local Government Agencies written by United States. Department of Health, Education, and Welfare. Division of Financial Management Standards and Procedures and published by . This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Allocations for Multiple Purpose Projects written by and published by . This book was released on 1958 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Operations Research Proceedings 2006 written by Karl-Heinz Waldmann and published by Springer Science & Business Media. This book was released on 2007-08-11 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains a selection of papers referring to lectures presented at the symposium Operations Research 2006 held at the University of Karlsruhe. The symposium presented the state of the art in Operations Research and related areas in Economics, Mathematics, and Computer Science and demonstrated the broad applicability of its core themes, placing particular emphasis on Basel II, one of the most topical challenges of Operations Research.
Download or read book Accounting for Health and Health Care written by National Research Council and published by National Academies Press. This book was released on 2011-01-05 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: It has become trite to observe that increases in health care costs have become unsustainable. How best for policy to address these increases, however, depends in part on the degree to which they represent increases in the real quantity of medical services as opposed to increased unit prices of existing services. And an even more fundamental question is the degree to which the increased spending actually has purchased improved health. Accounting for Health and Health Care addresses both these issues. The government agencies responsible for measuring unit prices for medical services have taken steps in recent years that have greatly improved the accuracy of those measures. Nonetheless, this book has several recommendations aimed at further improving the price indices.
Download or read book Cost Principles for Educational Institutions written by United States. Office of Management and Budget and published by . This book was released on 1979 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for Decision Making and Control written by Jerold L. Zimmerman and published by . This book was released on 2009 with total page 733 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.
Download or read book Cost Management written by Edward Blocher and published by McGraw-Hill Medical Publishing. This book was released on 2010 with total page 961 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the strategic management topics in cost accounting. This title helps students to understand about the management and the role of cost accounting in helping an organization succeed. It addresses issues such as: How does a firm compete? and What type of cost management information is needed for a firm to succeed?
Download or read book Cost Accounting Fundamentals written by Steven M Bragg and published by Accountingtools, Incorporated. This book was released on 2022-02-23 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost accounting is an essential management tool that can uncover profitability improvements and provide support for key business decisions. Cost Accounting Fundamentals shows how to improve a business with constraint analysis, target costing, capital budgeting, price setting, and cost of quality analysis. The book also addresses the essential tasks of inventory valuation and job costing, and shows how to create a cost collection system for these activities. In short, this book contains the essential tools needed to foster more profitable decision-making by management.
Download or read book Handbook of Cost Management written by Roman L. Weil and published by John Wiley & Sons. This book was released on 2005-05-31 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
Download or read book Statistical Issues in Allocating Funds by Formula written by National Research Council and published by National Academies Press. This book was released on 2003-01-24 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2000, the federal government distributed over $260 billion of funding to state and local governments via 180 formula programs. These programs promote a wide spectrum of economic and social objectives, such as improving educational outcomes and increasing accessibility to medical care, and many are designed to compensate for differences in fiscal capacity that affect governments' abilities to address identified needs. Large amounts of state revenues are also distributed through formula allocation programs to counties, cities, and other jurisdictions. Statistical Issues in Allocating Funds by Formula identifies key issues concerning the design and use of these formulas and advances recommendations for improving the process. In addition to the more narrow issues relating to formula design and input data, the book discusses broader issues created by the interaction of the political process and the use of formulas to allocate funds. Statistical Issues in Allocating Funds by Formula is only up-to-date guide for policymakers who design fund allocation programs. Congress members who are crafting legislation for these programs and federal employees who are in charge of distributing the funds will find this book indispensable.
Download or read book Lies Damned Lies and Cost Accounting written by Reginald Tomas Lee and published by Business Expert Press. This book was released on 2016-02-18 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage both Business leaders rely on accounting data such as profit and calculated costs as a guide to whether they are making money. Should they? Accounting was designed to report financial performance not model cash flow. Accruals can disconnect cash flow from the timing and extent to which it occurs. Statements of cash flow do not provide insight into what was bought and how efficiently it was used. Costs and profits are not absolute, they change based on the model you use to calculate them. To manage cash, you must manage what you buy and how effectively you use it. The largest expenditure for most companies is capacity; space, labor, materials, equipment, and technology. Unless you model and manage capacity effectively, you will not achieve the cash flow results you seek. This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage both. After reading it, you be able to see, understand, and manage cash flow as never before.
Download or read book Uniform System of Accounts USOA written by and published by . This book was released on 1995 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost allocation methods in cooperative transportation planning written by Joen Dahlberg and published by Linköping University Electronic Press. This book was released on 2018-12-13 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transportation, together with transportation planning for goods, provides good conditions for economic growth and is a natural part of modern society. However, transportation has negative side effects, including emissions and traffic congestion. A freight forwarder may consolidate shippers’ goods in order to reduce some of the negative side effects, thus reducing emissions and/or congestion as well as operational costs. The negative side effects as well as operational costs can be further reduced if a number of freight forwarders cooperate and consolidate their collective goods flows. Consolidation refers to the process of merging a number of the freight forwarders’ shipments of goods into a single shipment. In this case, the freight forwarders are cooperating with competitors (the other freight forwarders). Fair cost allocations are important for establishing and maintaining cost-efficient cooperation among competing stakeholders. Cooperative game theory defines a number of criteria for fair cost allocations and the problem associated with the decision process for allocating costs is referred to as the cost allocation problem. In this thesis, cooperative game theory is used as an academic tool to study cooperation among stakeholders in two transportation planning applications, namely 1) the distribution of goods bound for urban areas and 2) the transportation of wood between harvest areas and industries. In transportation planning application 1, there is a cooperation among a number of freight forwarders and a municipality. Freight forwarders’ goods bound for an urban area are consolidated at a facility located just outside the urban area. In this thesis, operational costs for distributing the goods are assessed by solving vehicle routing problems. Common methods from cooperative game theory are used for allocating the operational costs among the freight forwarders and the municipality. In transportation planning application 2, forest companies cooperate in terms of the supply and transportation of common resources, or more specifically, different types of wood. Each forest company has harvest areas and industries to which the wood is transported. The resources may be bartered, that is, the forest companies may transport wood from each other’s harvest areas. In the cooperative game theory literature, the stakeholders are often treated equally in the context of transportation planning. However, there seems to be a lack of studies on cooperations where at least one stakeholder differs from the other stakeholders in some fundamental way, for instance, as an initiator or an enabler of the cooperation. Such cooperations are considered in this thesis. The municipality and one of the forest companies are considered to be the initiators in their respective applications. Five papers are appended to this thesis and the overall aim is to contribute to the research into cooperative transportation planning by using concepts from cooperative game theory to develop methods for allocating costs among cooperating stakeholders. The purpose of this thesis is to provide decision support for planners in the decisionmaking process of transportation planning to establish cost-efficient and stable cooperations. Some of the main outcomes of this thesis are viable and practical methods that could be used in real-life situations to allocate costs among cooperating stakeholders, as well as support for decisionmakers who are concerned with transportation planning. This is done by demonstrating the potential of cooperation, such as cost reduction, and by suggesting how costs can be allocated fairly in the transportation planning applications considered. Lastly, a contribution to cooperative game theory is provided; the introduction of a development of the equal profit method for allocating costs. The proposed version is the equal profit method with lexicography, which, in contrast to the former, guarantees to yield at most one solution to any cost allocation problem. Lexicography is used to rank potential cost allocations and the unambiguously best cost allocation is chosen.
Download or read book Principles of Accounting Volume 2 Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Cost Analysis and Rate Setting Manual for Animal Resource Facilities written by National Institutes of Health (U.S.). Division of Research Resources and published by . This book was released on 1974 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strategic Cost Transformation written by Reginald Tomas Lee and published by Business Expert Press. This book was released on 2018-12-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making. Your product costs $2.86 to make. What does the number tell you about your operations, how effectively they were run, demand, or how much money you spent on capacity? Nothing. Shouldn’t you know? Accounting information creates a limited picture of operations and true cash performance. Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making.
Download or read book Cost Allocation written by International Institute for Applied Systems Analysis and published by North Holland. This book was released on 1985 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
