Résultats de la recherche - over ((change management) OR (chain management))-compassion centres~

E-business and e-commerce management : strategy, implementation, and practice par Chaffey, Dave

Table des matières: “…274 (1) Push and pull supply chain models 275 (2) Focus on the value chain 277 (8) Restructuring the internal value chain 278 (1) The value stream 279 (1) Value chain analysis 279 (2) Value networks 281 (2) Towards the virtual organization 283 (2) Options for restructuring the supply chain 285 (2) Using e-business to restructure the supply chain 287 (9) Adoption rates of e-business applications 287 (4) IS-supported upstream supply chain management 291 (1) Case Study 6.2 Tesco develops buy-side e-commerce system for supply chain management 292 (1) IS-supported downstream supply chain management 293 (1) Outbound logistics management 294 (1) IS infrastructure for supply chain management 294 (2) Supply chain management implementation 296 (7) The supply chain management strategy process 298 (2) Managing partnerships 300 (2) Managing global distribution 302 (1) Case Study 6.3 RFID: keeping track starts its move to a faster track 302 (1) Summary 303 (1) Exercises 304 (1) References 305 (1) Further reading 306 (1) Web links 307 (1) E-procurement 308 (28) Learning outcomes / Management issues 308 (1) Links to other chapters 308 (1) Introduction 309 (1) What is e-procurement? …”

Cost and management accounting : an introduction

Table des matières: “…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…”

Advanced financial accounting par Lewis, Richard

Nonprofit organizations : theory, management, policy / par Anheier, Helmut K.

Roundtable viewpoints. International business par Robertson Christopher J.

Table des matières: “…Grieco from ``Globalization Is Doing a World of Good for U.S.,'' Los Angeles Times (April 24, 2005) 105 (3) James Flanigan from ``Puzzling over Globalisation,'' Works Management (September 2005) 108 (7) Chris Rowlands How Do Free-Trade Agreements Affect Multinational Firms? …”

Human behavior in the social environment / par Rogers, Anissa

Table des matières: “…Theory: The Foundation of Social Work 1 (18) Defining Human Behavior in the Social Environment 2 (12) Knowledge, Theories, and Social Work 3 (1) Use of Theories and Empirical Knowledge in Social Work 4 (1) The Debate over Theory in Social Work 5 (3) What It Means to Be Eclectic 8 (1) The Single Theory Argument 9 (1) The Argument for Eclecticism 10 (1) Evaluating the Quality of Knowledge and Theory 11 (3) Relating Knowledge of Human Behavior to Other Social Work Content Areas 14 (1) Using This Book to Think about Human Development and Social Work Practice 15 (1) Conclusion 16 (1) Main Points 17 (1) Exercises: Practicing Social Work 17 (1) Exercises: The Social Work Library 18 (1) Lenses for Conceptualizing Problems and Interventions: The Person in the Environment 19 (30) Micro, Mezzo, and Macro Levels of Conceptualization 20 (6) Applying the Micro, Mezzo, and Macro Levels of Conceptualization 21 (4) Critiquing the Micro, Mezzo, and Macro Levels of Conceptualization 25 (1) The Biopsychosocial Approach 26 (3) Applying the Biopsychosocial Approach 27 (1) Critiquing the Biopsychosocial Approach 28 (1) Systems Theory 29 (6) Applying Systems Theory 32 (1) Family Subsystems and Boundaries 32 (1) Roles and Homeostasis 33 (1) Input and Output 33 (1) Entropy 34 (1) Critiquing Systems Theory 34 (1) Ecological Theory 35 (7) Applying Ecological Theory 39 (1) Critiquing Ecological Theory 40 (1) Combining Ecological and Systems Theories: An Ecosystems Approach 41 (1) The Strengths Perspective 42 (4) Applying the Strengths Perspective 44 (1) Critiquing the Strengths Perspective 45 (1) Conclusion 46 (1) Main Points 46 (1) Exercises: Practicing Social Work 47 (1) Exercises: The Social Work Library 48 (1) Lenses for Conceptualizing Problems and Interventions: Biopsychosocial Dimensions 49 (31) The Disease Model 50 (6) The Medical Model 50 (1) Applying the Medical Model 51 (4) Critiquing the Medical Model 55 (1) Theories of Cognitive Development 56 (4) Piaget's Theory of Cognitive Development 56 (2) Applying Piaget's Theory 58 (1) Critiquing Piaget's Theory 59 (1) Psychodynamic Theories 60 (9) Freud's Theory of Psychosexual Development 60 (3) Applying Freudian Theory 63 (1) Critiquing Freudian Theory 64 (1) Erikson's Theory of Psychosocial Development 65 (2) Applying Erikson's Theory 67 (1) Critiquing Erikson's Theory 68 (1) Behavioral and Learning Theories 69 (5) Classical Conditioning 69 (1) Operant Conditioning 70 (1) Social Learning Theory 71 (1) Applying Learning Theory 72 (1) Critiquing Learning Theory 73 (1) Humanistic and Existential Perspectives 74 (3) Person-Centered Therapy and Transactional Analysis 75 (1) Applying and Critiquing Humanistic and Existential Perspectives 76 (1) Conclusion 77 (1) Main Points 77 (1) Exercises: Practicing Social Work 78 (1) Exercises: The Social Work Library 79 (1) Lenses for Conceptualizing Problems and Interventions: Sociocultural Dimensions 80 (29) Sociological Theories 81 (17) Conflict Theory 81 (1) Marx and Conflict Theory 81 (3) Conflict Theories since Marx 84 (1) Applying Conflict Theory 85 (1) The Family 86 (1) Health Care 86 (1) Conflict Theory and Social Work 87 (1) Aisha's Case Revisited 88 (1) Critiquing Conflict Theory 89 (1) Functionalist Theory 90 (1) Manifest Functions, Latent Functions, and Dysfunctions 90 (1) Functionalist Theorists: Durkheim and Parsons 91 (1) Applying Functionalist Theory 91 (1) Education and Language 91 (1) Functionalist Theory and Social Work 92 (1) Aisha's Case Revisited 92 (1) Critiquing Functionalist Theory 93 (1) Symbolic Interaction Theory and Social Constructionism 94 (2) George Herbert Mead 96 (1) Erving Goffman 96 (1) Applying Symbolic Interaction Theory 97 (1) Body Piercing 97 (1) Aisha's Case Revisited 97 (1) Critiquing Symbolic Interaction Theory 97 (1) Feminist Theory 98 (4) Branches of Feminist Theory 99 (2) Applying and Critiquing Feminist Theory 101 (1) Cultural Perspectives 102 (5) Defining Culture 103 (1) Cultural Perspectives and Social Work 104 (1) Applying and Critiquing Cultural Perspectives 105 (2) Conclusion 107 (1) Main Points 107 (1) Exercises: Practicing Social Work 108 (1) Exercises: The Social Work Library 108 (1) Lenses for Conceptualizing Problems and Interventions: Social Change Dimensions 109 (26) Theories of Racism, Discrimination, and Oppression 110 (10) Racism 111 (4) Discrimination and Prejudice 115 (1) Theories of Prejudice 116 (1) Prejudice and Social Work 117 (1) Oppression 118 (1) Applying Theories of Racism, Discrimination, and Oppression 118 (1) Critiquing Theories of Racism, Discrimination, and Oppression 119 (1) Social and Economic Justice Perspectives 120 (3) Applying Social and Economic Justice Perspectives 122 (1) Critiquing Social and Economic Justice Perspectives 123 (1) Social Change and Social Action Perspectives 123 (4) Contemporary Social Action Perspectives 125 (1) Applying Social Change and Social Action Perspectives 126 (1) Critiquing Social Change and Social Action Perspectives 127 (1) Community Organization Theory 127 (5) How Social Work Defines and Perceives Community 128 (1) Community and Social Work Practice 129 (2) Applying and Critiquing Community Organization Theory 131 (1) Conclusion 132 (1) Main Points 133 (1) Exercises: Practicing Social Work 134 (1) Exercises: The Social Work Library 134 (1) Pre-Pregnancy and Prenatal Issues 135 (30) Developmental Milestones in the Fetus 136 (4) Growth Processes from Conception through Birth 136 (2) Low Birth Weight 138 (2) Pregnancy, Birth, and the Individual 140 (8) Planned and Unplanned Pregnancy 140 (1) Pregnancy in Later Life 141 (1) Fertility Issues 142 (1) Parents' Biological, Psychological, and Emotional Health 142 (1) Hazards to Fetal Development 143 (1) Birth Defects 144 (1) Alcohol and Drugs 145 (1) Rh Incompatibility 146 (1) Environmental Toxins 146 (1) Paternal Age 146 (1) Maternal Diseases 146 (1) Genetic Disorders 147 (1) Pregnancy, Birth, and the Family and Immediate Environment 148 (8) Access to Health Care 149 (1) The Relationship between the Birth Mother and Her Care Providers 150 (1) Control over the Childbirth Environment 150 (1) Episiotomies 151 (1) C-Sections 151 (1) Breastfeeding 152 (1) Doulas and Midwives 152 (1) Birthing Classes 153 (1) Adoption 153 (2) Workplace Policies 155 (1) Pregnancy, Birth, and the Larger Social Environment 156 (6) Effects of Poverty on Pregnancy and Birth 156 (1) Maslow's Hierarchy of Needs Model 156 (2) Poverty, Pregnancy, and the Hierarchy of Needs 158 (1) Social Policies Related to Pregnancy and Birth 159 (1) Medical Leave Laws 159 (1) International Family Planning 159 (2) Environmental Issues Related to Pregnancy and Birth 161 (1) Conclusion 162 (1) Main Points 162 (1) Exercises: Practicing Social Work 163 (1) Exercises: The Social Work Library 164 (1) Development in Infancy and Early Childhood 165 (29) Developmental Milestones in Infants and Young Children 165 (7) Language Acquisition 166 (1) Biological vs. …”

Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report