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:
Download or read book Review and Analysis of Cost Allocation Methods written by Raymond W. Gaines and published by . This book was released on 1984 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Usefulness of Cost Allocations written by Martha J. Turner and published by . This book was released on 1991 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing Finer Cost Allocation Methods written by Win Gilkey Jordan and published by . This book was released on 1996 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Burden allocation methods written by Andrew Brabner and published by GRIN Verlag. This book was released on 2002-10-18 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2003 in the subject Business economics - Business Management, Corporate Governance, grade: 1 (A), Manchester Metropolitan University Business School (Management Accounting), language: English, abstract: The company and industry are currently both experiencing a process of change. This has lead to the need to evaluate alternatives to the current cost accounting system. This requires the evaluation of whether burden should be traced to either one, two or three cost pools. Currently burden is only being traced to one. Furthermore the company is certain that it will soon have to purchase expensive machinery, thus changing it operational asset base and cost structure, in order to remain competitive. Therefore I will also examine the effect that this acquisition would have upon the current and alternative systems so as to see which system would be the most appropriate and effective method to supply management with the necessary information need to be able to outperform both market and competition. If any of these methods comes in question at all.
Download or read book Cost Analysis and Estimating written by Willis R., Jr. Greer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes in production processes reflect the technological advances permeat ing our products and services. U. S. industry is modernizing and automating. In parallel, direct labor is fading as the primary cost driver while engineering and technology related cost elements loom ever larger. Traditional, labor-based ap proaches to estimating costs are losing their relevance. Old methods require aug mentation with new estimating tools and techniques that capture the emerging environment. This volume represents one of many responses to this challenge by the cost analysis profession. The Institute of Cost Analysis (lCA) is dedicated to improving the effective ness of cost and price analysis and enhancing the professional competence of its members. We encourage and promote exchange of research findings and appli cations between the academic community and cost professionals in industry and government. The 1990 National Meeting in Los Angeles, jointly spo~sored by ICA and the National Estimating Society (NES), provides such a forum. Presen tations will focus on new and improved tools and techniques of cost analysis. This volume is the second in a series. The first was produced in conjunction with the 1989 National Meeting of ICA/NES in Washington, D.C. The articles in this volume, all refereed, were selected from about 100 submitted for presen tation at the Los Angeles meeting.
Download or read book Joint Cost Allocations written by Shane Moriarity and published by . This book was released on 1981 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Allocations of Joint and Common Costs written by Gary C. Biddle and published by . This book was released on 2015 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although there exists an extensive and growing literature on how firms should and should not allocate costs, this literature has had only a limited impact on cost allocation practices. A possible explanation is that cost allocation proposals have not always captured essential aspects of the settings in which demands for allocations arise. Another explanation relates to this literature's diversity. The varied and sometimes conflicting assumptions, definitions, and methodologies that the alternative approaches employ have made comparisons difficult for managers and researchers alike.Through a critique and synthesis of the major streams of cost allocation research, this study provides a concise and nontechnical overview. Its critical review of previous studies provides a framework for future research which emphasizes a necessary correspondence between allocation methods and management decisions.
Download or read book Review Guide for State and Local Governments written by Department of Health & Human Services Program Support Center (U.S.). Division of Cost Allocation and published by . This book was released on 2000 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Allocation written by H. Peyton Young and published by . This book was released on 1985 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Student Guide and Review Manual Cost Accounting written by John K. Harris and published by . This book was released on 1991 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study Guide Cost Accounting concepts and Managerial Applications Harold Bierman Jr Thomas R Dyckman Ronald W Hilton written by and published by . This book was released on 1990 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study of the Cost Allocation Methods Used by the Laboratory Division Department of Health written by Colorado. Office of State Auditor and published by . This book was released on 1991 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Accounting Research RLE Accounting written by Charles F. Klemstine and published by Routledge. This book was released on 2014-02-05 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many years. The book traces this development from 1926 to 1982 through the primary academic journals. This review has focussed on accounting literature and includes only those works from outside the accounting literature that were seminal in defining and introducing a research area, and were frequently referenced in the accounting literature.
Download or read book An Evaluation of Alternative Indirect Cost Allocation Methods in Minnesota Area Vocational Technical Institutes written by Kenneth Wayne Hasledalen and published by . This book was released on 1979 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Review of Highway Cost Allocation Methodologies written by John A. Deacon and published by . This book was released on 1992 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objectives of the current cost allocation study, the fifth in a series begun in 1982, include the following: 1) to evaluate current cost allocation methodologies and identify possible changes to Kentucky practices; and 2) to determine the 1991 fiscal year levels of cost responsibility and revenue contribution for each of several classes of highway users. Additional objectives include an evaluation of the equity of tax proposals advanced by the Kentucky Motor Transport Association, a preliminary determination of the revenue and cost implications of the Extended-Weight Coal Haul System, and an evaluation of the efficiency with which certain highway user taxes have been collected. As was the case in other recent cost-allocation studies, incremental cost assignment has been replaced with various highway use measures including vehicle-miles of travel, axle-miles, passenger-car-equivalent miles, and equivalent-single-axle-load miles. Results from the analysis indicate that cost responsibility was borne most heavily by passenger cars and motorcycles (44.2%). Other cost responsibilities were 24.6% for heavy trucks; 20.4% for pickups and vans; and 10.8% for all other groups. When compared to revenue for each vehicle class; cars, pickups and vans, and heavy trucks exceeded their cost responsibility, while medium trucks fell significantly short. From a limited examination of the Extended-Weight Coal Haul System, it was found that an estimated $2 million are lost annually from the Road Fund because fewer trucks are registered. Heavier weights of coal-decal trucks add approximately $9 million annually to pavement overlay costs. Related to tax collection, it was found that the weight-distance tax was collected at an efficiency of about 70% and other user-reported fuel taxes in the range of 75 to 77%.
Download or read book Cost Accounting written by Charles T. Horngren and published by Pearson Higher Ed. This book was released on 2014-02-12 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. For undergraduate and MBA Cost or Management Accounting courses The text that defined the cost accounting market. Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students. Teaching and Learning Experience This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will: Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment. Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today’s organizations. Benefit from material that has been designed to suit your needs: This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474. MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.
