Fixed Revenue Accounting A New Management Accounting Framework

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Fixed Revenue Accounting: A New Management Accounting Framework

Author : Suzuki Kenichi
Publisher : World Scientific
ISBN 13 : 9813238445
Total Pages : 200 pages
Book Rating : 4.8/5 (132 download)

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Book Synopsis Fixed Revenue Accounting: A New Management Accounting Framework by : Suzuki Kenichi

Download or read book Fixed Revenue Accounting: A New Management Accounting Framework written by Suzuki Kenichi and published by World Scientific. This book was released on 2018-10-26 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.

Fixed Revenue Accounting

Author : Kenichi Suzuki
Publisher :
ISBN 13 : 9789813238435
Total Pages : 199 pages
Book Rating : 4.2/5 (384 download)

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Book Synopsis Fixed Revenue Accounting by : Kenichi Suzuki

Download or read book Fixed Revenue Accounting written by Kenichi Suzuki and published by . This book was released on 2018 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Management Accounting

Author : Hugh Coombs
Publisher : SAGE
ISBN 13 : 9781853963834
Total Pages : 364 pages
Book Rating : 4.9/5 (638 download)

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Book Synopsis Management Accounting by : Hugh Coombs

Download or read book Management Accounting written by Hugh Coombs and published by SAGE. This book was released on 2005-08-27 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting: Principles and Applications adopts a new and accessible approach to helping readers understand how management accounting contributes to decisions in a variety of organizational contexts. This book sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarizes published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organizations.

EBOOK: Management Accounting

Author : John Burns
Publisher : McGraw Hill
ISBN 13 : 0077152395
Total Pages : 669 pages
Book Rating : 4.0/5 (771 download)

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Book Synopsis EBOOK: Management Accounting by : John Burns

Download or read book EBOOK: Management Accounting written by John Burns and published by McGraw Hill. This book was released on 2013-01-16 with total page 669 pages. Available in PDF, EPUB and Kindle. Book excerpt: A modern and contemporary approach to Management Accounting, this brand new textbook written specifically for courses in the UK and Europe provides an essential grounding for students studying both traditional and new Management Accounting techniques. Importantly, this complete text takes its readers beyond just the traditional accounting techniques, to place accounting information and the role of the Management Accountant in a broader organizational context. The text will provide a definitive education for tomorrow's "business-partner" Management Accountants and finance-literate business managers.

Accounting for Managers

Author : Paul M. Collier
Publisher : John Wiley & Sons
ISBN 13 : 111900294X
Total Pages : 549 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Accounting for Managers by : Paul M. Collier

Download or read book Accounting for Managers written by Paul M. Collier and published by John Wiley & Sons. This book was released on 2015-06-08 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, the book links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.

Management Accounting in a Dynamic Environment

Author : Cheryl S. McWatters
Publisher : Routledge
ISBN 13 : 1135039380
Total Pages : 951 pages
Book Rating : 4.1/5 (35 download)

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Book Synopsis Management Accounting in a Dynamic Environment by : Cheryl S. McWatters

Download or read book Management Accounting in a Dynamic Environment written by Cheryl S. McWatters and published by Routledge. This book was released on 2015-12-22 with total page 951 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

Only Trends Matter

Author : David Willcox
Publisher : Trafford Publishing
ISBN 13 : 1466972971
Total Pages : 264 pages
Book Rating : 4.4/5 (669 download)

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Book Synopsis Only Trends Matter by : David Willcox

Download or read book Only Trends Matter written by David Willcox and published by Trafford Publishing. This book was released on 2013-01-16 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Only Trends Matter A step change in management accounting This is not just a book for accountants; it is directed to all managers in all types of organization, commercial, public, charitable or social, that receive regular profit and loss or income and expenditure statements otherwise known as management accounts. They are the most ubiquitous financial report used in the world today. The author is not an academic and all managers, whatever their discipline should be able to relate to it. Although the author was originally a management accountant he spent the majority of his career in general management so has experienced management accounts from both perspectives. As a CEO he recognized that much time was being wasted at board meetings discussing history, prompted by the management accounts and this instigated his research to find a way of transforming management accounts into a modern day and invaluable management tool. There is a dearth of publications addressing the presentation and format of financial information despite the fact that unless it is comprehensible it is of little use as a management report. Some good managers admit that they find numerous columns of numbers difficult to understand and many dont admit it at all. It appears to be a subject that accountants give limited consideration to, and it is staggering that despite monumental changes in business technology the format and content of management accounts has changed little over 50 years or more. The book reveals that management accounts are commonly criticised by managers for being too little, too late to help them manage their day to day activities but criticism of management accounting techniques is not new, Johnson and Kaplan in their renowned book Relevance Lost: The Rise and Fall of Management Accounting, 1987, could not have phrased it better. Todays management accounting information, driven by the procedures and cycle of the organizations financial reporting system, is too late, too aggregated, and too distorted to be relevant for managers planning and control decisions.

Management Accounting For Healthcare

Author : Takami Matsuo
Publisher : World Scientific
ISBN 13 : 9811237174
Total Pages : 336 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Management Accounting For Healthcare by : Takami Matsuo

Download or read book Management Accounting For Healthcare written by Takami Matsuo and published by World Scientific. This book was released on 2022-01-18 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Management Accounting Change

Author : Danture Wickramasinghe
Publisher : Routledge
ISBN 13 : 113671393X
Total Pages : 568 pages
Book Rating : 4.1/5 (367 download)

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Book Synopsis Management Accounting Change by : Danture Wickramasinghe

Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.

Financial and Management Accounting PDF eBook

Author : Pauline Weetman
Publisher : Pearson Higher Ed
ISBN 13 : 1292086661
Total Pages : 853 pages
Book Rating : 4.2/5 (92 download)

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Book Synopsis Financial and Management Accounting PDF eBook by : Pauline Weetman

Download or read book Financial and Management Accounting PDF eBook written by Pauline Weetman and published by Pearson Higher Ed. This book was released on 2015-10-07 with total page 853 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial & Management Accounting An Introduction seventh edition Pauline Weetman The seventh edition of this well-respected and fully updated text retains all of the features that have contributed to the book’s popularity: focus on the accounting equation, student activities and real-life commentaries throughout each chapter, a clear and accessible writing style, and inclusion of real-world case studies. With a strong emphasis on the Conceptual Framework of the International Accounting Standards Board, Financial & Management Accounting: An Introduction guides students in understanding the ‘why’ and not just the ‘what’ of financial and management accounting. Key features: New case studies containing examples from real-world companies New coverage on fair value throughout New coverage of the Strategic Report and Directors’ Report Fully up-to-date with International Financial Reporting Standards, IFRS Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation Questions are graded according to difficulty to test student understanding Definitions and terminology is fully in-line with the revised IASB Conceptual Framework Experience-driven conversations between two managers are included throughout, providing a practical examination of real life scenarios. Financial & Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students, focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time. “MyAccountingLab advert” Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.

Management Accounting Official Terminology

Author : Graham Eaton
Publisher : Elsevier
ISBN 13 : 0080492932
Total Pages : 156 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Management Accounting Official Terminology by : Graham Eaton

Download or read book Management Accounting Official Terminology written by Graham Eaton and published by Elsevier. This book was released on 2005-11-07 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ever-evolving nature of accountant and emphasis on professional accountability means that all busness professionals need to ensure they are up-to-date with the latest developments. This latest revision of CIMA's Official Terminology addresses this need defining relevant terms used in today's business environment. Official Terminology clarifies the language of business to CIMA memebers and other professional accountants and is a useful glossary for CIMA students It provides insight into current business techniques and practices for academic researchers All the revisions in this extensively updated edition are based on the experiences of real management accountants, guaranteeing that each term accurately reflects what is happening in today's business world

Management Accounting for Health Care Organizations

Author : Robert W. Hankins
Publisher : Jones & Bartlett Learning
ISBN 13 : 9780763732257
Total Pages : 496 pages
Book Rating : 4.7/5 (322 download)

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Book Synopsis Management Accounting for Health Care Organizations by : Robert W. Hankins

Download or read book Management Accounting for Health Care Organizations written by Robert W. Hankins and published by Jones & Bartlett Learning. This book was released on 2004 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors draw on their years of teaching and consulting experience to produce a unique text that combines activity-based management approaches with a solid foundation of basic management accounting concepts.

Revenue Management

Author : Ronald Huefner
Publisher : Business Expert Press
ISBN 13 : 1631570943
Total Pages : 171 pages
Book Rating : 4.6/5 (315 download)

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Book Synopsis Revenue Management by : Ronald Huefner

Download or read book Revenue Management written by Ronald Huefner and published by Business Expert Press. This book was released on 2015-05-28 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes the emerging field of revenue management and its applications across a broad spectrum of business activity. It recounts the history and development of revenue management and addresses the analytical tools needed to integrate revenue management into management generally and financial and accounting practice in particular. Revenue Management discusses and assesses various pricing practices and other revenue management techniques. It gives particular attention to the role of capacity analysis and the connection of revenue management to the theory of constraints. While revenue management originated in the service industries, it is now practiced across a broad spectrum of business and not-for-profit organizations. This book will be a useful guide to managers at all levels who wish to give greater consideration to the importance of revenue management in their organizations. The second edition reorganizes the presentation of the subject, adds many new examples, and concludes with a chapter on emerging issues.

Sustainability Management And Network Management

Author : Kazuki Hamada
Publisher : World Scientific
ISBN 13 : 9811272271
Total Pages : 204 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Sustainability Management And Network Management by : Kazuki Hamada

Download or read book Sustainability Management And Network Management written by Kazuki Hamada and published by World Scientific. This book was released on 2023-06-28 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors focus on the problem of sustainability from the standpoint of corporate management in this book. They propose that 'sustainability management not only earns profits, but also fulfills social responsibilities while considering the environment, people, and society, and enables management to continue to have the potential to survive in the future'. In that sense, it is also related to the Sustainability Development Goals. To fulfil this aim, the authors focus on how companies should implement sustainability management through considering both the theoretical aspects and practical aspects of actual companies.From a theoretical perspective, the authors consider the construction of a business model that achieves both economic and social value, the implementation method of governance control, and the performance evaluation method. From a practical perspective, the current state of sustainability management in Japanese companies is analysed by focusing on the cases of two manufacturing companies and two service companies. In addition, since cooperation with other companies and other organizations is necessary for implementation, the authors explore the ideal form of cooperation between companies and cooperation between the private sector and local governments.

eBook: Management Accounting for Business Decisions

Author : SEAL
Publisher : McGraw Hill
ISBN 13 : 1526849097
Total Pages : 367 pages
Book Rating : 4.5/5 (268 download)

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Book Synopsis eBook: Management Accounting for Business Decisions by : SEAL

Download or read book eBook: Management Accounting for Business Decisions written by SEAL and published by McGraw Hill. This book was released on 2021-04-09 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: eBook: Management Accounting for Business Decisions

Introduction to Management Accounting

Author : Charles T. Horngren
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 856 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Introduction to Management Accounting by : Charles T. Horngren

Download or read book Introduction to Management Accounting written by Charles T. Horngren and published by Prentice Hall. This book was released on 1990 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: No prior accounting or business knowledge is needed to successfully complete this book. Accounting 4/E pays very careful attention to making accounting information interesting and relevant to the reader. A number of infographics, worked-out examples, charts, and illustrations visually reinforce material. The book provides insight and step-by-step instructions on how business decision makers use financial statements and other forms of accounting information. It illustrates how to navigate through accounting resources on the web. Emphasizes topics in depth while incorporating new real company examples. For those working within accounting or considering accounting/business profession or even those owning a small business.

Project Management Accounting

Author : Kevin R. Callahan
Publisher : John Wiley & Sons
ISBN 13 : 0470136952
Total Pages : 193 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis Project Management Accounting by : Kevin R. Callahan

Download or read book Project Management Accounting written by Kevin R. Callahan and published by John Wiley & Sons. This book was released on 2007-04-18 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Project Management Accounting: Budgeting, Tracking, and Reporting Costs and Profitability "You don't need to be a Six Sigma Black Belt or a CPA to understand the principles and the practical tools presented by Callahan, Stetz, and Brooks in Project Management Accounting. Their approach focuses on sound financial practices that will improve the ROI of your project whether it is your first or your hundred-and-first experience." —Barry Van Dyck, PhD Director of Degree Programs, Executive Education, Mendoza College of Business, University of Notre Dame "Project Management Accounting serves as a solid resource for the project manager seeking to leverage the tools of accounting and finance to maximize the quality of project outcomes." —Jeffrey J. Lampe, CFA Vice President, Hopewell Ventures "Project Management Accounting clearly communicates fundamental accounting principles and applies them skillfully to the field of project management . . . even seasoned accounting managers will likely benefit from the application to project management. Talented project managers will find enough finance and accounting tools to transition toward profit and loss responsibility. This book will serve as a handy reference." —Warren Davidson CEO, Global Source Mfg. "This is a must-read for everyone in business, whether you have made a career in project management, operations, facilities, or anywhere else. Project Management Accounting provides the framework to understand not only how to manage any project, but how the project interacts with the different functions of the company for the overall good. When applied, [this book] will improve the profitability of the company through an understanding of the costs and benefits of each project." —Michael Alte Management Director, ArvinMeritor Today's project managers need to understand finance and accounting concepts in order to make both informed decisions and a greater contribution to their organization. Written for readers with limited business backgrounds, Project Management Accounting is an invaluable guide to successfully performing projects using sound finance and accounting concepts. With the collected insights of authors and respected industry experts Kevin Callahan, Gary Stetz, and Lynne Brooks, Project Management Accounting offers guidance that project managers can use right away to know how to budget appropriately. Brief in presentation and rich in content, Project Management Accounting equips the leaders of today and tomorrow to hit the ground running with a profound business perspective in their current work and in future projects.