Download or read book Costes basados en el tiempo invertido por actividad written by Steven R. Anderson and published by Grupo Planeta (GBS). This book was released on 2008-05-08 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: En teoría, el método ABC constituye una herramienta ideal para la gestión de los recursos de una compañía. Sin embargo, las encuestas de personal que requiere su implementación a gran escala a menudo resultan extraordinariamente caras y laboriosas. En esta obra excepcional se presenta una versión mejorada de este instrumento que soluciona de un plumazo estos problemas: el método de costes basados en el tiempo invertido por actividad. El TDABC admite datos procedentes de los sistemas ERP ya en funcionamiento en la propia empresa, lo que permite reducir de manera drástica el tiempo y el dinero necesarios para manejar y actualizar la información. El equipo directivo puede así destinar más recursos a atacar los problemas que el método haya podido detectar: procesos ineficientes, productos o clientes no rentables, etc. "Una vez más, Kaplan y Anderson nos ofrecen una visión de los análisis de coste/beneficio. Estos tipos de análisis resultan de gran utilidad para priorizar las inversiones y tener un mejor control interno y externo de los niveles de servicio, acciones clave en la búsqueda empresarial de un mayor beneficio y un aumento de la rentabilidad." John M. Scott, presidente de KPMG en España. "El método TDABC es una elegante solución que salva las limitaciones del método ABC y elimina la tradicional dicotomía entre coste y beneficio. Kaplan y Anderson proporcionan una gran variedad de estudios de caso que hacen evidentes las ventajas del método TDABC y arrojan luz sobre cómo implementarlo de manera correcta." Jeffrey Nachowitz, CFO, Citigroup IT. "A medida que las compañías se tornan más y más complejas y los mercados más y más competitivos, crece asimismo el peligro de no disponer de información adecuada sobre los costes de nuestra actividad. Este libro muestra, de manera fácil y simple, cómo obtener esta información y emplearla para mejorar la gestión de la empresa." Benson S. Shapiro, catedrático Malcolm P. McNair de Marketing, HBS.
Download or read book Costes basados en el tiempo invertido por actividad TDABC written by and published by . This book was released on 2015 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Con este trabajo se pretende profundizar en la medición de los costes en una empresa de servicios a través del sistema de costes basados en el tiempo invertido por actividad (TDABC). Puesto que actualmente la competitividad de las empresas es un elemento fundamental para permanecer o no en el mercado, los sistemas de gestión de costes que utilicen pueden otorgarles una ventaja añadida que no deberían desperdiciar. Por ello, en este trabajo se realiza un análisis fundamental de los métodos de costes tradicionales y de los costes basados en las actividades (ABC), para ahondar en profundidad en el TDABC, que basa su filosofía en la de su antecesor, el ABC. Posteriormente, se efectúa una aplicación práctica de la implantación de un sistema TDABC en una asesoría jurídica, para intentar demostrar que este método de gestión de costes es válido y efectivo para implantar en cualquier empresa del sector servicios. El presente trabajo ha permitido concluir que un sistema de medición de costes TDABC es propicio para aplicar en una empresa de servicios y que sería ventajosa su implantación para aumentar los beneficios de las mismas, ya que permite conocer exhaustivamente el desglose de los costes por centros de trabajo, departamentos e incluso personas. Palabras clave: coste basado en las actividades (ABC), Costes basados en el tiempo invertido por actividad (TDABC), Contabilidad de costes, Ecuaciones temporales, Empresas de servicios.
Download or read book Comparativa entre ABC y TDABC aplicaci n pr ctica real written by Nuria del Río Blanco and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Con este trabajo se pretende realizar un estudio comparativo de los sistemas de costeo ABC (Activity Based Costing, Costeo Basado en las Actividades) y TDABC (Time- Driven Activity Based Costing, Costeo basado en el tiempo invertido por actividad). En el trabajo se determinan las bases teóricas de ambos métodos, realizando una aplicación práctica real, lo que permite una comparativa entre ellos. Las bases teóricas se fundamentan en la teoría de los propulsores de estos métodos. Por su parte, la aplicación práctica se basa en un caso real, una Pyme que desarrolla su actividad en el sector del automóvil. Más concretamente, el modelo se centra en el cálculo de costes de la tarea Revisión Pre-ITV , desarrollada en el área de mecánica de la empresa. En esta aplicación se utilizan datos obtenidos de la propia empresa, con los que se desarrolla un modelo en Hoja electrónica de cálculo, aplicando sucesivamente los dos métodos (ABC y TDABC). De esta forma, se facilita la elección del método más favorable para la empresa y se ponen de manifiesto las dificultades de aplicación de los mismos. El trabajo ha permitido concluir el método más sencillo de aplicar en la empresa, el TDABC, debido a la unificación de medidas (tiempo) para establecer las ecuaciones temporales. Palabras clave: ABC (Activity Based Costing, Costeo Basado en las Actividades), TDABC (Time- Driven Activity Based Costing, Costeo basado en el tiempo invertido por actividad), Inductor o Generador de costes, Ecuaciones temporales, Modelización con hoja de cálculo, Sistema de cálculo de costes, Aplicaciones.
Download or read book Introduction to Management Accounting Chap 1 14 written by Charles T. Horngren and published by Pearson Educación. This book was released on 2005 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
Download or read book RETRACTED BOOK 151 Trading Strategies written by Zura Kakushadze and published by Springer. This book was released on 2018-12-13 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides detailed descriptions, including more than 550 mathematical formulas, for more than 150 trading strategies across a host of asset classes and trading styles. These include stocks, options, fixed income, futures, ETFs, indexes, commodities, foreign exchange, convertibles, structured assets, volatility, real estate, distressed assets, cash, cryptocurrencies, weather, energy, inflation, global macro, infrastructure, and tax arbitrage. Some strategies are based on machine learning algorithms such as artificial neural networks, Bayes, and k-nearest neighbors. The book also includes source code for illustrating out-of-sample backtesting, around 2,000 bibliographic references, and more than 900 glossary, acronym and math definitions. The presentation is intended to be descriptive and pedagogical and of particular interest to finance practitioners, traders, researchers, academics, and business school and finance program students.
Download or read book Benchmarking Water Services written by Enrique Cabrera Jr and published by IWA Publishing. This book was released on 2011-03-01 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Benchmarking has become a key tool in the water industry to promote and achieve performance targets for utilities. The use of this tool for performance improvement through systematic search and adaptation of leading practices, has expanded globally during the past decade. Many ongoing projects worldwide aim to address different needs and objectives, in varying contexts, with outstanding results and impact. Benchmarking Water Services provides valuable information to everyone interested in benchmarking in the water industry. The text is aimed at utilities considering joining a benchmarking project, experienced practitioners in charge of organizing a benchmarking exercise, consultants, regulators and researchers. The document is presented with a clear practice oriented approach and can be used as a how-to-benchmark guide presented from different perspectives (participants, organizers, supervising bodies). Readers will gain practical insight on real life benchmarking practices and will benefit from the experiences gained in some of the leading benchmarking projects of the water industry (including the IWA-WSAA benchmarking efforts, the European Benchmarking Co-operation and the several benchmarking projects carried out in Austria and Central Europe). The manual also presents the new IWA Benchmarking Framework, which aims to harmonize the terms used to describe benchmarking and performance indicators practices in the water industry, guaranteeing a more fluent and efficient communication. This Manual of Best Practice is edited by the IWA Specialist Group on Benchmarking and Performance Assessment, and co-published by AWWA and IWA Publishing. Praise for Benchmarking Water Services: "The continual trend of conceptual to specifics throughout the book provides for an educational experience each time the book is either casually perused or carefully studied." "The authors (Cabrera, Haskins and Fritiz) diligently pursue the focus of improvement." "Benchmarking Water Services is an in depth and practical ‘must have’ guide for any utility currently engaged in or planning to develop a benchmarking process" - Gregory M. Baird (2012) Benchmarking: An International Journal 19:2. More information about the book can be found on the Water Wiki in an article written by the author: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/TheNewIWABenchmarkingFramework A Spanish language version of this book is available as a free eBook: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/eBookTitlesfromIWAPublishingFreetoDownload-Volume2#HBenchmarkingParaServiciosdeAgua
Download or read book International Textiles written by and published by . This book was released on 1995 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mutual Funds and Exchange traded Funds written by Harold Kent Baker and published by Oxford University Press, USA. This book was released on 2016 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mutual Funds and Exchange-Traded Funds: Building Blocks to Wealth provides a fresh look at this intriguing but often complex subject. Its coverage spans the gamut from theoretical to practical coverage.
Download or read book Ecuador Poverty Report written by and published by World Bank Publications. This book was released on 1996-01-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Valuable report based on the Ecuador Living Standard Measurement Survey (1994). Uses total consumption expenditures. Provides a baseline reference for future work. Contrast with INEC's basic needs survey (item #bi 97002637#)"--Handbook of Latin AmericanStudies, v. 57.
Download or read book Qualitative Choice Analysis written by Kenneth Train and published by MIT Press. This book was released on 1986 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses two significant research areas in an interdependent fashion. It is first of all a comprehensive but concise text that covers the recently developed and widely applicable methods of qualitative choice analysis, illustrating the general theory through simulation models of automobile demand and use. It is also a detailed study of automobile demand and use, presenting forecasts based on these powerful new techniques. The book develops the general principles that underlie qualitative choice models that are now being applied in numerous fields in addition to transportation, such as housing, labor, energy, communications, and criminology. The general form, derivation, and estimation of qualitative choice models are explained, and the major models - logit, probit, and GEV - are discussed in detail. And continuous/discrete models are introduced. In these, qualitative choice methods and standard regression techniques are combined to analyze situations that neither alone can accurately forecast. Summarizing previous research on auto demand, the book shows how qualitative choice methods can be used by applying them to specific auto-related decisions as the aggregate of individuals' choices. The simulation model that is constructed is a significant improvement over older models, and should prove more useful to agencies and organizations requiring accurate forecasting of auto demand and use for planning and policy development. The book concludes with an actual case study based on a model designed for the investigations of the California Energy Commission. Kenneth Train is Visiting Associate Professor in Economics at the University of California, Berkeley, and Director of Economic Research at Cambridge Systematics, Inc., also in Berkeley. Qualitative Choice Analysisis included in The MIT Press Transportation Studies Series, edited by Marvin L. Manheim.
Download or read book In Search of Excellence written by Thomas J. Peters and published by Harper Collins. This book was released on 2012-11-27 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "Greatest Business Book of All Time" (Bloomsbury UK), In Search of Excellence has long been a must-have for the boardroom, business school, and bedside table. Based on a study of forty-three of America's best-run companies from a diverse array of business sectors, In Search of Excellence describes eight basic principles of management -- action-stimulating, people-oriented, profit-maximizing practices -- that made these organizations successful. Joining the HarperBusiness Essentials series, this phenomenal bestseller features a new Authors' Note, and reintroduces these vital principles in an accessible and practical way for today's management reader.
Download or read book Open a GLAM Lab written by Mahendra Mahey and published by . This book was released on 2020-11-30 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Galleries, Libraries, Archives and Museums (GLAM) Lab is a place for experimenting with digital collections and data. This book describes how to open a GLAM Lab and encourages a movement that can transform organisations and communities.
Download or read book Span written by and published by . This book was released on 1971 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fresh Tracks in the Forest Assessing Incipient Payments for Environmental Services Initiatives in Bolivia written by Nina Robertson and published by CIFOR. This book was released on 2005-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Payments for Environmental Services (PES) are being considered worldwide with great interest and expectation. Proposals to create agreements in which beneficiaries of environmental services pay landowners directly for the provision or protection of these services are innovative and promising. But what real PES experiences are actually out there? This work assesses a range of PES or PES-type experiences in one country, Bolivia, in the fields of carbon sequestration, protection of watershed services, biodiversity and aesthetic landscape values. The report concludes that while none of the generally young initiatives adhere fully to the principle of PES as developed in the theoretical literature, many experiment with some of the relevant PES mechanisms. Protection of watersheds and landscape values are the most common types, though the implementing intermediaries often have underlying biodiversity-protection goals. Main obstacles to PES implementation include ideological resistance against the PES concept, the difficulty of building trust between buyers and sellers, and limited willingness to pay on behalf of service users. During their relatively short lifetime, basically all initiatives had been successful in making service sellers (PES recipients) better off in economic terms, while the effectiveness in achieving environmental objectives and securing positive social impacts so far remained more variable. In some cases, redesigning these initiatives to bring them closer to the full PES principles could also enable them to more effectively achieve positive environmental and livelihood outcomes.
Download or read book Estrategias tecnol gicas para la industria de la hosteler a written by Peter D. Nyheim and published by Ediciones Universidad Católica de Salta. This book was released on 2019-10-22 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Los procesos comerciales en la industria de la hostelería, como toda industria en la actualidad, están atravesados por las nuevas tecnologías que aportan rapidez, eficiencia y posibilidad de control al ámbito de la gestión. La industria del turismo, y en especial todo lo relacionado con el hospedaje y la alimentación del viajero, se mueve con una fuerte dinámica, y la rapidez de la respuesta es uno de los aspectos prioritarios junto con la necesidad de lograr la total satisfacción de las demandas tanto de clientes como de proveedores. En todos estos procesos, las tecnologías de la información (TI), los sistemas de información (IS) y los sistemas de gestión de la información (MIS) son la herramienta clave en el éxito de los procesos vinculados tanto en las operaciones diarias como en la planificación. Este libro, dirigido tanto a estudiantes como a profesionales vinculados a la hostelería, es el resultado de una colaboración entre autores que han vivido las situaciones que se plantean en él. Cada capítulo cuenta con entrevistas a líderes de la industria en las que se reconocen casos concretos de aplicación de tecnología en la hostelería. Sin dudas, las nuevas tecnologías ofrecen un mayor número de oportunidades tanto a gerentes como a clientes; desde hacer una reserva a través de una aplicación, hasta la experimentación de un servicio mediante recursos tecnológicos de realidad aumentada. De ahí la importancia, necesidad y pertinencia de este libro, que alcanza con esta su tercera edición, primera en español.
Download or read book Chemical Reaction Engineering written by Octave Levenspiel and published by John Wiley & Sons. This book was released on 1998-09-01 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chemical reaction engineering is concerned with the exploitation of chemical reactions on a commercial scale. It's goal is the successful design and operation of chemical reactors. This text emphasizes qualitative arguments, simple design methods, graphical procedures, and frequent comparison of capabilities of the major reactor types. Simple ideas are treated first, and are then extended to the more complex.
Download or read book VOLUNTARY GUIDELINES ON NATIONAL FOREST MONITORING written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-06-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: National information needs on forests have grown considerably in recent years, evolving from forest area and growing stock information to key aspects of sustainable forest management, such as the role of forests in the conservation of biodiversity and the provision of other ecosystem services. More recently, information on changes in carbon stocks, socio-economic aspects including the contribution to livelihoods and poverty reduction, governance and broader land use issues has become critical for national planning.
