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Cost and management accounting : an introduction

Sommario: “...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...”

Strategic product creation : deliver customer satisfaction from every level of your company / di Kerber, Ronald L.

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Managing financial resources di Broadbent Michael

Manual of financial reporting and accounting di Wild Ken

Sommario: “...General requirements as to financial statements; model report and financial statements; director's report; profit and loss account; balance sheet - general and fixed assets; balance sheet - current assets; balance sheet - liabilities; balance sheet - share capital and reserves; statement of source and application of funds; other disclosure requirements; group accounts; foreign currency transactions; taxation; leasing; pension costs; government grants; complex capital issues; off-balance sheet finance and other special purpose transactions; price level accounting; company requirements to produce, publish and file financial statements; company requirements concerning share capital, distributions and directors' loans; auditors' and accountants' reports....”

Principles of economics di Richard G. Lipsey, K. Alec Chrystal

Sommario: “...GDP. 23. GDP and the price level in the short run 24. GDP and the price level in the long run 25. ...”

Guerrilla government : political changes in the southern Sudan during the 1990s / di Rolandsen, Øystein H.

Sommario: “...143 (6) Major Political and Administrative Reforms at the Central and Regional Levels 149 (9) The Local Level 158 (8) Stagnation and Changes: An Assessment 166 (3) Conclusion 169 (10) Post-Script October 2004 173 (6) Appendix 1: Comments on Important Sources 179 (6) Bibliography 185 (11) Index 196...”

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

Sommario: “...Initiate Lease or Contract Post-Award Activities Summary Endnotes Suggested Reading Chapter 9 Purchasing Services Introduction Hidden Opportunities The Statement of Work Four Formats for Statements of Work Planning the Statement of Work Writing the Statement of Work Artificial Intelligence Tips on Writing an Effective Statement of Work Selecting Service Contractors Tips from a Professional The Ideal Services Supplier Pricing Service Contracts Professional Services Technical Services Operating Services Third Party Contracts So, Your Services Contract Is About to Expire Contract Administration Services Purchases and the Internet Construction Services Conventional Method Design and Build, Firm Agreed Price Method Design and Build, Cost-Reimbursable Method Building Team The Owner as a Contractor Construction Purchasing Entails Unique Problems Performance Contracting The Special Case of Contracting Consultants Qualifying the Consultants Summary Endnotes Suggested Reading Chapter 10 Production and Inventory Control Part I: The Fundamentals of Production Planning Modern Production Planning Systems Aggregate Planning and Master Scheduling Material Requirements Planning Capacity Requirements Planning Control of Production Activities Two Management Considerations Evolution of MRP and MRP II Systems Impact on Purchasing and Supply Just-in-Time Production Planning A JIT Illustration JIT's Impact on Purchasing and Supply ERP Systems Radio Frequency Identification System (RFID) Summary Part II: The Functions of Inventories Definition of Inventories Inventory Analysis Inventory Catalog ABC Analysis-The 80-20 Concept Dependent and Independent Demand Costs Associated with Inventories Carrying Costs Acquisition Costs Economic Order Quantity (EOQ) Concept Other Uses of the EOQ Concept The Weaknesses of the EOQ Formula Types of Inventory Control Systems Cyclical or Fixed Order Interval System The Just-in-Time (JIT) Approach Material Requirements Planning (MRP) System Order Point or Fixed Order Quantity System Summary Appendix: The Fundamentals of Inbound Transportation Endnotes Suggested Reading Chapter 11 Demand Management and Logistics The Key to Supply Chain Management The SCM Triangle Evolution to Strategic SCM Strategic Demand Management The Bullwhip Effect Evolution of Strategic Demand Forecasting Demand Forecasting Fundamentals Planning with Time Fences Implications for Supply Management Strategic Logistics Management Logistics Defined The Role of Logistics in Supply Chain Management Eliminate the Warehouse, If Possible Summary Endnotes Suggested Reading Chapter 12 Outsourcing Outsourcing: A Growth Industry Strategic Issues Core Competencies Supplier Dominance The Creation of Strategic Vulnerabilities The Dangers of Vertical Integration Horizontal Integration New Product Development and Outsourcing Lean Manufacturing Tactical Decisions Factors Influencing Make-or-Buy Decisions Cost Considerations Control of Production or Quality Technology Risk and Maturity Unreliable Suppliers Suppliers' Specialized Knowledge and Research Small-Volume Requirements Limited Facilities Work Force Stability Multiple-Source Policy Managerial Control Considerations Procurement and Inventory Considerations Netsourcing The Volatile Nature of the Make-or-Buy Decision Insourcing Dangers of Outsourcing Administration of Make-or-Buy Activities Chief Resource Officer Framework for Outsourcing Executive Level Involvement The Special Disadvantages of Outsourcing Business Processes Summary Endnotes Suggested Reading Chapter 13 Sourcing The Strategic Sourcing Plan Discovering Potential Suppliers Evaluating Potential Suppliers Selecting Suppliers Bidding vs. ...”

Supply chain design and management : strategic and tactical perspectives / di Govil, Manish

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