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1
International marketing /
Pubblicazione 2024Sommario: “...PART ONE: AN OVERVIEW Chapter 1: The Scope and Challenge of International Marketing Chapter 2: The Dynamic Environment of International TradePART TWO: THE CULTURAL ENVIRONMENT OF GLOBAL MARKETS Chapter 3: History and Geography: The Foundations of Culture Chapter 4: Cultural Dynamics in Assessing Global MarketsChapter 5: Culture, Management Style, and Business Systems Chapter 6: The Political Environment: A Critical Concern Chapter 7: The International Legal Environment: Playing By the Rules PART THREE: ASSESSING GLOBAL MARKET OPPORTUNITIES Chapter 8: Developing a Global Vision through Marketing ResearchChapter 9: Economic Development and the Americas Chapter 10: Europe, Africa, and the Middle East Chapter 11: The Asia Pacific RegionPART FOUR: DEVELOPING GLOBAL MARKETING STRATEGIES Chapter 12: Global Marketing Management: Planning and Organization Chapter 13: Products and Services for ConsumersChapter 14: Products and Services for Businesses Chapter 15: International Marketing Channels Chapter 16: Integrated Marketing Communications and International Advertising Chapter 17: Personal Selling and Sales Management Chapter 18: Pricing for International MarketsPART FIVE: IMPLEMENTING GLOBAL MARKETING STRATEGIES Chapter 19: Inventive Negotiations with International Customers, Partners, and Regulators PART SIX: SUPPLEMENTARY MATERIAL The Country Notebook—A Guide for Developing a Marketing Plan CASES (Cases can be found in SmartBook or the Instructor Resources within Connect) An Overview 1-1 Starbucks—Going Global Fast 11-2 Nestlé: The Infant Formula Controversy 1-3 Coke and Pepsi Learn to Compete in India 1-4 Marketing Microwave Ovens to a New Market Segment1-5 Living in a Box . . . ...”
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2
Macroeconomics
Pubblicazione 2008Sommario: “...Part 1: Introduction Chapter 1: Economics: Foundations and ModelsAppendix: Using Graphs and FormulasChapter 2: Tradeoffs, Comparative Advantage, and the Market SystemChapter 3: Where Prices Come From: The Interaction of Demand & SupplyChapter 4: Economic Efficiency, Government Price Setting, and TaxesAppendix: Calculating Consumer Surplus and Producer Surplus Part 2: Firms in the Domestic & International EconomiesChapter 5: Firms, the Stock Market, and Corporate GovernanceAppendix: Tools to Analyze Firms' Financial InformationChapter 6: Comparative Advantage and the Gains from International TradeAppendix: Multinational Firms Part 3: Macroeconomic Foundations and Long-Run GrowthChapter 7: GDP: Measuring Total Production and IncomeChapter 8: Unemployment & InflationChapter 9: Business Cycles, the Financial System, and Economic GrowthChapter 10: Long-Run Growth: Sources & Policies Part 4: Short-Run FluctuationsChapter 11: Output & Expenditure in the Short RunAppendix: The Algebra of Macroeconomic Equilibrium Chapter 12: AD/AS AnalysisAppendix: Schools of Macro Thought Part 5: Monetary and Fiscal PolicyChapter 13: Money, Banks, and the Federal Reserve SystemChapter 14: Monetary PolicyChapter 15: Fiscal PolicyChapter 16: Inflation, Unemployment, & Federal Reserve Policy Part 6: The International EconomyChapter 17: Macroeconomics in an Open EconomyChapter 18: The International Financial System...”
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Accounting Ethics
Pubblicazione 2018Sommario: “...Using theReasons Ethical Dilemmas Some Classic Moral Dilemmas Discussion Questions In the News Is honesty waning in American business? Notes Chapter Three Ethical Behavior inAccounting: Ethical Theory Egoism Utilitarianism Kant andDeontology Deontological Ethics The First Formula oftheCategorical Imperative The Second Formula oftheCategorical Imperative Virtue Ethics Discussion Questions In the News Fewer are behaving badly at work, survey finds. ...”
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5
Cost and management accounting : an introduction
Pubblicazione 2003Sommario: “...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...”
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Economics : private & public choice /
Pubblicazione 2006Sommario: “...142 (1) Thumbnail Sketch What Weakens the Case for Market-Sector Allocation Versus Public-Sector Intervention, and Vice Versa 142 (1) Key Points 143 (1) Critical Analysis Questions 144 (2) Part 3 Core Macroeconomics 146 (220) Taking the Nation's Economic Pulse 148 (21) GDP---A Measure of Output 149 (1) Outstanding Economist Simon Kuznets 149 (2) GDP as a Measure of Both Output and Income 151 (5) Adjusting for Price Changes and Deriving Real GDP 156 (4) Problems with GDP as a Measuring Rod 160 Applications in Economics Converting Prior Data to Current Dollars: The Case of Gasoline 159 (3) Differences in GDP Over Time 162 (1) Applications in Economics The Time Cost of Goods: Today and Yesterday 163 (2) The Great Contribution of GDP 165 (1) Key Points 165 (1) Critical Analysis Questions 166 (2) Addendum The Construction of a Price Index 168 (1) Economic Fluctuations, Unemployment, and Inflation 169 (20) Swings in the Economic Pendulum 170 (2) Measures of Economic Activity Expansions and Recessions 172 (1) Economic Fluctuations and the Labor Market 172 (2) Measures of Economic Activity Deriving the Unemployment Rate 174 (1) Thumbnail Sketch Formulas for Key Labor Market Indicators 175 (1) Three Types of Unemployment 176 (1) Myths in Economics Unemployment Would Not Exist If the Economy Were Operating Efficiently 177 (2) Employment Fluctuations---The Historical Record 179 (1) Measures of Economic Activity Would Personal Savings Accounts Reduce the Rate of Unemployment? ...”
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The handbook of logistics and distribution management : / understanding the supply chain
Pubblicazione 2022Libro -
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Proactive purchasing in the supply chain : the key to world-class procurement /
Pubblicazione 2012Sommario: “...Multiple Sourcing Share of Supplier's Capacity Local, National, and International Sourcing Manufacturer or Distributor "Green" Supply Management Minority- and Women-Owned Business Enterprises Ethical Considerations Reciprocity Consortium Purchasing and Group Buying Disaster Plans Summary Appendix Illustrative Plant Survey Financial Statement Analysis Planning a Facility Visit Endnotes Suggested Reading Chapter 14 Global Supply Management Global Management Perspective Future of Global Supply Management Stages to Global Supply Management Reasons for Global Sourcing Potential Problems Questions Before Going Global Supply Channels Global Trade Intermediaries International Procurement Offices Direct Suppliers Eliminating Intermediaries Identifying Direct Suppliers Qualifying Direct Suppliers Preparing for Direct Relations The Initial Meeting Currency and Payment Issues Exchange Rates Payments Letters of Credit Countertrade Countertrade's Advantages Countertrade's Disadvantages Supply Management's Role Creative Countertrade Political and Economic Alliances European Union North American Free Trade Agreement MERCOSUR Association of Southeast Asian Nations Asia-Pacific Economic Cooperation Summary Appendix Currency Risk Hedging Endnotes Suggested Reading Chapter 15 Total Cost of Ownership Three Components of Total Cost Acquisition Costs Ownership Costs Post-Ownership Costs TCO, Net Present Value (NPV) Analysis, and Estimated Costs The Importance of Total Cost of Ownership in Supply Management Service Providers Retail Manufacturing Supply Chains/Supply Networks Summary Appendix: Supply Management in Action Endnotes Suggested Reading Chapter 16 Price and Cost Analysis Introduction General Economic Considerations Conditions of Competition Variable-Margin Pricing Product Differentiation Six Categories of Cost Regulation by Competition Price Analysis Competitive Price Proposals Regulated, Catalog, and Market Prices Internet/e-Commerce II Historical Prices Supply and Demand Factors Independent Cost Estimates Cost Analysis Cost Analysis Defined Capabilities of Management Efficiency of Labor Amount and Quality of Subcontracting Plant Capacity Sources of Cost Data Potential Suppliers Supply Partners Cost Models Direct Costs Direct Labor Direct Materials Tooling Costs Learning Curves Cumulative Curve and the Unit Curve Target Cost Estimation Indirect Costs Engineering Overhead Material Overhead Manufacturing Overhead General and Administrative Selling Recovering Indirect Costs Activity-Based Costing Target Costing Profit Resisting Arbitrary Price Increases Summary Appendix A: Application of Learning Curves Appendix B: Discounts Endnotes Suggested Reading Chapter 17 Methods of Compensation Introduction to Compensation Arrangements Observation Contract Cost Risk Appraisal Technical Risk Contract Schedule Risk General Types of Contract Compensation Arrangements Fixed Price Contracts Incentive Contracts Cost-Reimbursement Contracts Specific Types of Compensation Arrangements Firm Fixed Price Contracts Fixed Price with Economic Price Adjustment Contracts Fixed Price Redetermination Contracts Incentive Arrangements Fixed Price Incentive Fee Cost Plus Incentive Fee Arrangements Cost Plus Fixed Fee Arrangements Cost Plus Award Fee (CPAF) Cost without Fee Cost Sharing Time and Materials Letter Contracts and Letters of Intent Considerations When Selecting the Method of Compensation Summary Endnotes Suggested Reading Chapter 18 Negotiations Introduction Objectives of Negotiation Quality Fair and Reasonable Price On-Time Performance Control Cooperation Supplier Relationship Management When to Negotiate Supply Management's Role in Negotiation The Supply Management Professional Acting Alone The Supply Management Professional as the Negotiating Team Leader The Negotiation Process Preparation Establishing Objectives Identify the Desired Type of Relationship Five Powerful Preparation Activities The BATNA The Agenda "Murder Boards" and Mock Negotiations Crib Sheets Draft Agreements Face-to-Face Discussions Fact Finding Recess Narrowing the Differences Hard Bargaining Techniques Universally Applicable Techniques Transactional Techniques Collaborative and Alliance Negotiating Techniques The Debriefing: An Incredible Learning Opportunity Documentation Online Negotiation Advantages to Online Negotiation An Example of a Successful Application of Negotiating Online Drawbacks to Online Negotiation Negotiating for Price Price Analysis Negotiation Cost Analysis Negotiation Characteristics of a Successful Negotiator Summary Endnotes Suggested Reading Chapter 19 Contract Formation and Legal Issues Litigation Prevention Dispute Resolution Negotiation Mediation Litigation Arbitration Courts Development of Commercial Law Electronic Contract Considerations: Cyber Law Attempts to Revise the UCC Basic Legal Considerations Status of an Agent The Purchase Contract Letters of Intent Special Legal Considerations Inspection Rights Rights of Rejection Title and Risk of Loss Warranties Evergreen Contracts Order Cancellation and Breach of Contract JIT Contracts Honest Mistakes Patent Infringement Restraint of Trade Laws International Considerations Contracts for the International Sale of Goods Foreign Corrupt Practices Act Summary Endnotes Suggested Reading Chapter 20 Contract and Relationship Management Need for Better Contract Management Preaward Conference: The Stage Has Been Set Monitoring and Controlling Project Progress Operations Progress Reports Gantt Charts CPM and PERT Closed-Loop MRP Systems Monitoring and Controlling Total Supplier Performance Supplier Performance Evaluation Motivation Punishment Rewards Assistance Transformational Training Quality Audits and Supply System Reviews Problem Solving Collaboration Managing the Relationship Summary Appendix A: Supplier Reporting Requirements for Unique Major Projects Appendix B: How Critical Path Scheduling Works Appendix C: Supplier Questionnaire Endnotes Suggested Reading Chapter 21 Ethics and Social Responsibility Ethics in the Supply Management Context Professional Supply Management Ethics Principles and Standards of Ethical Supply Management Conduct National and International Supply Management Conduct Important Areas Requiring Amplification Avoid Sharp Practices Competitive Bidding Negotiation Samples Treating Salespeople with Respect Substandard Materials and Services Gifts and Gratuities Management Responsibilities Written Standards Ethics Training and Education Departmental Environment Miscellaneous Factors Dealing with Gray Areas The Four Way Test Social Responsibilities Summary Endnotes Suggested Reading Chapter 22 Implementing World-Class Purchasing in the Supply Chain Designing an Effective Purchasing/Supply Management Department The Purchasing Planning Function Defining Planning Four Phases of Planning The Organizing Function The Five Basic Steps to Organizing Basic Concepts of Organizing Organizing for Supply Chain Management The Staffing Function The Directing Function Leadership Leadership and the Purchasing Profession The Controlling Function Evaluating the Purchasing/Supply Management Department The Annual Report Risk Management New Focus on Risk Management Appendix A: The Institute for Supply Management Awards for Excellence in Supply Management Appendix B: From Reactive to Proactive Procurement: A Case Study Appendix C: Raytheon Supply Base Optimization, April Appendix D: At Rolls-Royce North America, an Organizational Shift Is the Driving Force Behind an Innovative New Journey to Engage Its Supply Chain Endnotes Suggested Reading Epilogue The Future of Supply Management Index...”
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