Download or read book Costing Systems written by Eva Labro and published by Foundations and Trends(r) in A. This book was released on 2019-04-24 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Costing Systems provides a structured overview of costing system research to explain the co-existence of different costing practices. This body of research has come to prescriptive conclusions, which will of be valuable and insightful to practitioners designing costing systems and managers using reported cost data. The monograph is structured around four primary purposes of cost measurement: decision-making, cost management, inventory valuation for financial and tax accounting, and control and performance measurement. Part 1 of the monograph relates to the production or supply choices made by costing system designers. Part 2 moves onto the demand side for cost information. This monograph aims to be useful both to novices in the costing field who are searching for a primer on this literature as well as for people familiar with the literature who are interested in a structured overview and thoughts on where future research avenues may lead.
Download or read book Cost Systems Design written by P. Mevellec and published by Springer. This book was released on 2008-11-27 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting from the economic modelling of the organization, this innovative book proposes a mapping of all types (conventional and ABC) of cost systems currently in use. Design and relevance are formalized using a short list of parameters. The theoretical proposition is illustrated, through 19 systems built on a unique database.
Download or read book Crafting Efficiency in Managerial Costing System Design written by Pieter W. Buys and published by Springer Nature. This book was released on with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managerial Accounting written by Jerry J. Weygandt and published by John Wiley & Sons. This book was released on 2009-10-19 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many corporate managers struggle to see the relevance of accounting in their everyday responsibilities. Weygandt shows them how managerial accounting information fits in the larger context of business so they are better able to understand the important concepts. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, readers will have numerous opportunities to think about what they have just read and then apply that knowledge to sample problems.
Download or read book Problems in Implementing Regulatory Accounting and Costing Systems for Railroads written by United States. General Accounting Office and published by . This book was released on 1980 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Effect written by Robert S. Kaplan and published by Harvard Business Press. This book was released on 1998 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost and Effect is written for the general manager, and explains activity-based costing systems. It focuses on creating integrated, knowledge-based systems that provide managers with meaningful information, not just data.
Download or read book Cost Accounting for Health Care Organizations written by Steven A. Finkler and published by Jones & Bartlett Learning. This book was released on 1999 with total page 910 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a thorough coverage of the essentials of cost accounting from a health care perspective. It covers all of the basic tools of cost accounting common to all industries, and uses health care examples. Part I provides the reader with a solid foundation in the essentials of cost accounting. The chapters in this section provide an introduction to costing and cost definitions. Various approaches to product costing and cost allocation are discussed. Breakeven analysis is also covered, as are techniques for making nonroutine decisions. Part II presents a number of specific tools for improved planning and control. The chapters in this section focus on forecasting and prediction of future costs, budgeting, flexible budgeting, variance analysis, and management control. Part III addresses a number of additional cost accounting tools that can be helpful in generating management information for decision making. Specifically, there are chapters on cost accounting, productivity measurement, inventory, uncertainty, information systems, and performance evaluation. The criticisms of cost accounting and a number of suggested approaches for improvement are discussed in Part IV. The chapters in this part also examine activity-based costing, total quality management, and the future of costing. Each chapter is followed by one or more articles that apply some of the material discussed in the chapter. The last chapter provides a summary of the book.
Download or read book Activity based Costing and Activity based Management for Health Care written by Judith J. Baker and published by Jones & Bartlett Learning. This book was released on 1998 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book applies activity-based costing and activity-based management techniques to health care in a very practical guide that offers health care administrators and students 'hands-on' forms, worksheets, report formats, examples of activity-based costing and activity-based management planning and information, and actual case studies.
Download or read book X Kit Undergraduate Cost and Management Accounting written by and published by Pearson South Africa. This book was released on 2007 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Engineering and Pricing in Autonomous Manufacturing Systems written by Hamed Fazlollahtabar and published by Emerald Group Publishing. This book was released on 2019-03-12 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book focuses on analyzing and proposing costing and pricing models to be used in autonomous manufacturing systems with respect to different effective parameters and factors in such a high tech environment within some applied cases.
Download or read book Designing Cost Management Systems to Support Business Decision Making written by Pieter Buys and published by Springer Nature. This book was released on 2021-07-19 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book illustrates the importance effective cost management systems in providing a supportive environment in which reliable and relevant management information can be generated. Such a cost management system is only attainable if the importance of key business, operational and stakeholder requirements are recognised within the organisational context. In illustrating this importance, this book provides several case studies as examples thereof. The first two case studies focus on the engineering sector and illustrates the development of a cost management system in a water recycling context; and the design of a budgetary system in a mining engineering context. The remaining case studies focus on the services sector, including cost management systems for a digital technology services provider and a medical insurance services provider; an alternative activity-based costing approach for a public sector services provider; and finally a re-designed value stream for an automotive services provider. Academic researchers and industry managers in the fields of management accounting and financial management, as well as engineering and operations management, will find value in the experiences described herein.
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 Reorganizing the Factory written by Nancy Hyer and published by CRC Press. This book was released on 2001-10-22 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the 2003 Shingo Prize! Reorganizing work processes into cells has helped many organizations streamline operations, shorten lead times, increase quality, and lower costs. Cellular manufacturing is a powerful concept that is simple to understand; however, its ultimate success depends on deciding where cells fit into your organization, and then applying the know-how to design, implement and operate them. Reorganizing the Factory presents a thoroughly researched and comprehensive "life cycle" approach to competing through cellular work organizations. It takes you from the basic cell concept and its benefits through the process of justifying, designing, implementing, operating, and improving this new type of work organization in offices and on the factory floor. The book discusses many important technical dimensions, such as factory analysis, cell design, planning and control systems, and principles for lead time and inventory reduction. However, unique to the literature, it also covers in depth the numerous managerial issues that accompany organizing work into cells. In most implementations, performance measurement, compensation, education and training, employee involvement, and change management are critically important. These issues are often overlooked in the planning process, yet they can occupy more of the implementation time than do the technical aspects of cells. Includes: Why do cells improve lead time, quality, and cost? Planning for cell implementation Justifying the move to cells, strategically and economically Designing efficient manufacturing and office cells Selecting and training cell employees Compensation system for cell employees Performance and cost measurement Planning and control of materials and capacity Managing the change to cells Problems in designing, implementing, and operating cells Improving and adapting existing cells Structured frameworks and checklists to help analysis and decision-making Numerous examples of cells in various industries
Download or read book Information Quality and Management Accounting written by Stephan Leitner and published by Springer Science & Business Media. This book was released on 2013-01-24 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.
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 CIMA Official Learning System Performance Operations written by Robert Scarlett and published by Elsevier. This book was released on 2009-08-24 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA Official Learning Systems are the only textbooks recommended by CIMA as core reading. Written by the CIMA examiners, markers and lecturers, they specifically prepare students to pass the CIMA exams first time. Fully updated to reflect the 2010 syllabus, they are crammed with features to reinforce learning, including: - step by step coverage directly linked to CIMA's learning outcomes - fully revised examples and case studies - extensive question practice to test knowledge and understanding - integrated readings to increase understanding of key theory - colour used throughout to aid navigation * The Official Learning systems are the only study materials endorsed by CIMA * Key sections written by former examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice
Download or read book Health Care Financial Management written by Montague Brown and published by Jones & Bartlett Learning. This book was released on 1992 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is a compilation of strategies and methods for health care financ ial management. How-to guidance for techniques for better budgeting us ing flexible budget variance analysis, cost prediction simulation in C ON review, discount rates for capital expenditure analysis, and more a re included. Other topics covered are downsizing, product costing, dep artmental P&Ls, cost accounting, the role of the chief financial offic er, and more. Anyone involved in the financial aspects of a health car e organization will find this volume a handy reference of the most suc cessful techniques in use today.
