Resultados de búsqueda - (( information in total cost management 2 ) OR ( information in total cost management 163 ))

Cost and management accounting : an introduction

Tabla de Contenidos: “…Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549…”

OM / por Collier, David A.

Tabla de Contenidos: “…Goods, Services, and Operations Management 2 (16) Operations Management 3 (1) OM in the Workplace 4 (2) Understanding Goods and Services 6 (2) Customer Benefit Packages 8 (3) Processes 11 (1) OM: A History of Change and Challenge 12 (2) A Focus on Efficiency 12 (1) The Quality Revolution 12 (1) Customization and Design 13 (1) Time-Based Competition 14 (1) The Service Revolution 14 (1) Current Challenges in OM 14 (4) Value Chains 18 (20) The Concept of Value 20 (1) Value Chain Perspectives 21 (4) An Example of a Value Chain: Buhrke Industries, Inc 23 (2) Supply Chains 25 (1) Value Chain Decisions 26 (3) Outsourcing and Vertical Integration 26 (1) The Economics of Outsourcing 27 (1) Value and Supply Chain Integration 28 (1) Offshoring 29 (3) Value Chains in a Global Business Environment 32 (6) A Global Value Chain: Rocky Shoes & Boots Company 32 (1) Issues in Global Value Chain Decisions 33 (1) Value Chains and Local Culture 34 (4) Measuring Performance in Operations 38 (20) Performance Measurement 39 (6) Financial Measures 40 (1) Customer and Market Measures 41 (1) Safety 42 (1) Quality 42 (1) Time 43 (1) Flexibility 44 (1) Innovation and Learning 44 (1) Productivity 45 (1) Linking Internal and External Measures 46 (1) The Value of a Loyal Customer 46 (1) Designing Measurement Systems in Operations 47 (1) Models of Organizational Performance 48 (10) Malcolm Baldrige National Quality Award Framework 48 (2) The Balanced Scorecard 50 (1) The Value Chain Model 51 (1) The Service-Profit Chain 52 (6) Operations Strategy 58 (18) Gaining Competitive Advantage 59 (1) Understanding Customer Requirements 60 (2) Evaluating Goods and Services 62 (1) Competitive Priorities 63 (4) Cost 64 (1) Quality 64 (2) Time 66 (1) Flexibility 66 (1) Innovation 66 (1) OM and Strategic Planning 67 (9) Operations Strategy at McDonald's 70 (6) Technology and Operations Management 76 (16) Understanding Technology in Operations 78 (2) Manufacturing Technology 78 (1) Service Technology 79 (1) Technology in Value Chains 80 (2) Integrated Operating Systems 82 (3) Computer-Integrated Manufacturing Systems (CIMS) 82 (1) Enterprise Resource Planning (ERP) Systems 83 (1) Customer Relationship Management (CRM) Systems 84 (1) Revenue Management Systems (RMS) 84 (1) Benefits and Challenges of Technology 85 (2) Technology Development and Adoption 87 (5) Goods and Service Design 92 (20) Desigining Goods and Services 93 (3) Robust Design and the Taguchi Loss Function 96 (2) Reliability 98 (1) Quality Function Deployment 99 (2) Product and Process Design in Manufacturing 101 (2) Quality Engineering 102 (1) Product and Process Simplification 102 (1) Design for Environmental Quality 103 (1) Service Delivery System Design 103 (2) Facility Location and Layout 104 (1) Servicescape 104 (1) Service Process and Job Design 104 (1) Technology and Information Support Systems 105 (1) Organizational Structure 105 (1) Service Encounter Design 105 (2) Customer Contact Behavior and Skills 106 (1) Service-Provider Selection, Development, and Empowerment 106 (1) Recognition and Reward 107 (1) Service Recovery and Guarantees 107 (1) An Integrative Case Study of LensCrafters 107 (5) Process Selection, Design, and Analysis 112 (20) Process Choice Decisions 114 (1) The Product-Process Matrix 115 (2) The Service-Positioning Matrix 117 (3) Process Design 120 (4) Process and Value Stream Mapping 121 (3) Process Analysis and Improvement 124 (2) Process Design and Resource Utilization 126 (6) Little's Law 128 (4) Facility and Work Design 132 (20) Facility Layout 134 (4) Product Layout 134 (1) Process Layout 135 (1) Cellular Layout 135 (1) Fixed-Position Layout 136 (1) Facility Layout in Service Organizations 137 (1) Designing Product Layouts 138 (5) Assembly Line Balancing 139 (2) Line Balancing Approaches 141 (2) Designing Process Layouts 143 (1) Workplace Design 144 (2) The Human Side of Work 146 (6) Supply Chain Design 152 (18) Understanding Supply Chains 154 (4) The Value and Supply Chain at Dell, Inc 156 (2) Designing the Supply Chain 158 (5) Efficient and Responsive Supply Chains 158 (1) Push and Pull Systems 158 (3) Supply Chain Design for Multisite Services 161 (1) Supply Chain Metrics 161 (1) The Bullwhip Effect 161 (2) Location Decisions in Supply Chains 163 (3) Critical Factors in Location Decisions 164 (1) Location Decision Process 164 (1) The Center of Gravity Method 165 (1) Other Issues in Supply Chain Management 166 (4) Capacity Management 170 (16) Understanding Capacity 172 (2) Economies and Diseconomies of Scale 172 (2) Capacity Measurement 174 (3) Safety Capacity 174 (1) Capacity Measurement in Job Shops 174 (1) Using Capacity Measures for Operations Planning 175 (2) Long-Term Capacity Strategies 177 (3) Capacity Expansion 178 (2) Short-Term Capacity Management 180 (1) Managing Capacity by Adjusting Short-Term Capacity Levels 180 (1) Managing Capacity by Shifting and Stimulating Demand 180 (1) Theory of Constraints 181 (5) Forecasting and Demand Planning 186 (22) Forecasting and Demand Planning 188 (1) Basic Concepts in Forecasting 189 (5) Forecast Planning Horizon 189 (1) Data Patterns in Time Series 190 (2) Forecast Errors and Accuracy 192 (2) Statistical Forecasting Models 194 (5) Single Moving Average 194 (2) Single Exponential Smoothing 196 (3) Regression as a Forecasting Approach 199 (4) Excel's Add Trendline Option 200 (1) Causal Forecasting Models with Multiple Regression 201 (2) Judgmental Forecating 203 (1) Forecasting in Practice 204 (4) Managing Inventories 208 (20) Understanding Inventory 210 (3) Key Definitions and Concepts 210 (2) Inventory Management Decisions and Costs 212 (1) Inventory Characteristics 213 (2) ABC Inventory Analysis 215 (1) Fixed Quantity Systems 215 (4) The EOQ Model 219 (3) Fixed Period Systems 222 (2) Single-Period Inventory Model 224 (4) Resource Management 228 (24) Resource Planning Framework for Goods and Services 230 (3) Aggregate Planning Options 233 (1) Strategies for Aggregate Planning 234 (2) Disaggregation in Manufacturing 236 (9) Master Production Scheduling 237 (1) Materials Requirements Planning 238 (2) Time Phasing and Lot Sizing in MRP 240 (5) Capacity Requirements Planning 245 (7) Operations Scheduling and Sequencing 252 (18) Understanding Scheduling and Sequencing 254 (1) Scheduling Applications and Approaches 255 (4) Staff Scheduling 255 (2) Appointment Systems 257 (2) Sequencing 259 (1) Sequencing Performance Criteria 259 (1) Sequencing Rules 260 (1) Applications of Sequencing Rules 260 (6) Single-Resource Sequencing Problem 260 (2) Two-Resource Sequencing Problem 262 (4) Schedule Monitoring and Control 266 (4) Quality Management 270 (18) Understanding Quality 272 (2) Influential Leaders in Modern Quality Management 274 (2) W. …”

Investment analysis and portfolio management por Ranganatham, M.

Tabla de Contenidos: “…Savings Bank Account with Commercial Banks Bank Fixed Deposits Company Fixed Deposits Post Office Deposits and Certificates Life Insurance Policies Provident Fund Scheme Equity Linked Savings Schemes (ELSSs) Pension Plan Government and Semi-government Securities Mutual Fund Schemes Real Assets Real Estate Bullion Investment Investment Opportunities for Foreign Citizens of Indian Origin Foreign Direct Investment Portfolio Investment Sources of Investment Information Institutions Floating Financial Securities Financial Markets Financial Service Intermediaries Media Summary Concepts Short Questions Essay Questions Appendix I Appendix II Chapter 6: Debt Instruments and Their Valuation Players in the Debt Market Valuation of Debt Instruments Running Yield Simple Yield to Maturity Redemption Yield Holding Period Yield Comparison of Yield Computations Yields to Call/Put Yields on Index Linked Bonds Yield Curves Ascending Yield Curve Descending Yield Curve Risk Management in Bonds Default Risk Reinvestment Risk Purchasing Power Risk Price Risk Liquidity Risk Bond Duration Convexity Dispersion Summary Concepts Short Questions Essay Questions Problems Case Study Chapter 7: Equity Instruments and Their Valuation Share Valuation Earnings Valuation Negative Earnings Due to Cyclical Nature of Industry Negative Earning Due to Unforeseeable Circumstances Negative Earning Due to Poor Managements Persistent Negative Earnings Negative Earnings Due to Early Growth Stage Negative Earnings Due to High Leverage Cost Earnings Forecast Forecasting Earnings Using Statistical Tools Forecast of Annual Versus Quarterly results Revenues Valuation Cash Flows Valuation. …”

Proactive purchasing in the supply chain : the key to world-class procurement / por Burt, David N.

Tabla de Contenidos: “…Foreword Acknowledgments Introduction Chapter 1 Purchasing: The Foundation of the Supply Chain Supply Management and the Bottom Line Increased Sales Lower Total Cost of Ownership Supply Management and Return on Investment (ROI) The Progression to Strategic Supply Chain Management Supply Chains The Supply and Value Networks: The Next Phase of Supply Chain Management Implementing Strategic Supply Chain Management The Roles of a Supply Management Professional Summary Appendix: An Overview of the Mechanics of Supply Management Endnotes Suggested Reading Chapter 2 Organizational Issues Placement of Supply Management Within the Organization Other Factors Impacting Organizational Structure Classification of Responsibilities and Activities Operational vs. …”

Applied economics

Tabla de Contenidos: “…149 (3) Multinationals and the UK economy 152 (2) Why do companies become multinational? 154 (9) The impact of multinationals on the UK economy 163 (9) Conclusion 172 (1) Key points 173 (1) References and further reading 174 (1) 8 Privatization and deregulation 175 (22) Synopsis 175 (1) Nature and importance 176 (1) Reasons for nationalization 176 (3) Privatization 179 (11) Regulation and deregulation 190 (3) Conclusion 193 (1) Key points 194 (1) Note 195 (1) References and further reading 195 (2) 9 Pricing in practice 197 (20) Synopsis 197 (1) Pricing in theory 198 (2) Pricing in practice 200 (12) Conclusion 212 (1) Key points 212 (1) Note 213 (1) References and further reading 213 (4) PART II: Environmental, regional and social economics 10 Economics of the environment 217 (30) Synopsis 217 (1) Role of the environment 218 (2) Sustainable growth 220 (2) Sustainable economic welfare 222 (2) Global environmental changes 224 (2) Cost-benefit analysis and the environment 226 (3) Market-based and non-market-based incentives 229 (4) Applications of environmental policies 233 (5) Transport and the environment 238 (4) Implementation of policy types 242 (1) Conclusion 243 (1) Key points 243 (1) References and further reading 244 (3) 11 Regional and urban policy 247 (30) Synopsis 247 (1) The regions and their characteristics 248 (1) The regional problem 248 (5) Regional policy in the UK 253 (1) The policy instruments 254 (4) The effectiveness of regional policy 258 (4) The urban problem 262 (3) Urban policy in the UK 265 (5) The effectiveness of urban policy 270 (2) The Regional Development Agencies (RDAs) 272 (2) Conclusion 274 (1) Key points 274 (1) References and further reading 275 (2) 12 Transport 277 (30) Synopsis 277 (1) Characteristics of transport 278 (2) The demand for transport 280 (3) Road transport congestion 283 (11) Government transport policy 294 (9) Conclusion 303 (1) Key points 304 (1) References and further reading 304 (3) 13 Social policy 307 (28) Synopsis 307 (1) The Welfare State 308 (3) Quasi-markets in welfare provision 311 (2) Health care 313 (11) Education and training 324 (4) Housing 328 (4) Conclusion 332 (1) Key points 333 (1) Note 333 (1) References and further reading 333 (2) 14 Distribution of income and wealth 335 (22) Synopsis 335 (1) Distribution and justice 336 (1) Issues in distribution 336 (1) Income distribution between people 337 (5) Income distribution between factors of production 342 (2) The earnings distribution 344 (5) Distribution of wealth 349 (2) Poverty 351 (3) Conclusion 354 (1) Key points 354 (1) References and further reading 355 (2) 15 Trade unions, wages and collective bargaining 357 (34) Synopsis 357 (1) Types of trade union 358 (3) Trade unions and change 361 (4) The employers 365 (3) The government 368 (5) The structure of collective bargaining 373 (3) Wage determination and collective bargaining 376 (6) The effects of collective bargaining 382 (2) Conclusion 384 (1) Key points 385 (1) Notes 386 (1) References and further reading 386 (5) PART III: Macroeconomics 16 Consumption and saving 391 (22) Synopsis 391 (1) Consumption 392 (1) The Keynesian consumption function 392 (5) Post-Keynesian theories of the consumption function 397 (6) The savings ratio 403 (6) Conclusion 409 (1) Key points 410 (1) Notes 410 (1) References and further reading 411 (2) 17 Investment 413 (18) Synopsis 413 (1) Nature of investment 414 (1) Gross Domestic Fixed Capital Formation 415 (10) The importance of investment 425 (3) Conclusion 428 (1) Key points 428 (1) References and further reading 429 (2) 18 Public expenditure 431 (20) Synopsis 431 (1) Trends in UK public spending 432 (1) Total managed expenditure (TME) 433 (1) Components of UK public spending 434 (3) The size of public expenditure 437 (1) Explanations of the growth in public expenditure 438 (2) International comparisons of public expenditure 440 (1) Should public expenditure be restricted? …”