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Management Accounting Control Scales Handbook
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Book Synopsis Management Accounting & Control Scales Handbook by : Utz Schäffer
Download or read book Management Accounting & Control Scales Handbook written by Utz Schäffer and published by Springer Science & Business Media. This book was released on 2007-11-23 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.
Book Synopsis Management Accounting & Control Scales Handbook by : Utz Schäffer
Download or read book Management Accounting & Control Scales Handbook written by Utz Schäffer and published by Deutscher Universitätsverlag. This book was released on 2007-10-25 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.
Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
Author :Franz Michael Fischer Publisher :Springer Science & Business Media ISBN 13 :3834960306 Total Pages :332 pages Book Rating :4.8/5 (349 download)
Book Synopsis The Application of the Controllability Principle and Managers’ Responses by : Franz Michael Fischer
Download or read book The Application of the Controllability Principle and Managers’ Responses written by Franz Michael Fischer and published by Springer Science & Business Media. This book was released on 2010-07-24 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Franz Michael Fischer investigates the relationships between the application of the controllability principle and managers’ cognitive, affective, and behavioral responses. The author further explores the impact of several important contextual factors on the basic relationships and, thus, develops moderated mediation models. He reveals that the application of the controllability principle has a significant effect on role stress and role orientation which, in turn, are related to managerial performance and affective constructs.
Book Synopsis Organizational Trust by : Johannes Karl Mühl
Download or read book Organizational Trust written by Johannes Karl Mühl and published by Springer. This book was released on 2014-07-08 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organizations consider trust as a pillar for successful operations in an increasingly global competitive environment. Some professionals go further and argue that in an economy trust is more important than natural resources. This book deals with ways to measure trust and its impact on organizational performance, as well as to understand the role of Management Accounting in creating trust. The author demonstrates that trust drives organizational performance, and reveals the key role of management accountants in facilitating the flow of trust between CEOs and line managers.
Book Synopsis Value Creation and Opportunity Management in Africa's Leather Sector by : Mwinyikione Mwinyihija
Download or read book Value Creation and Opportunity Management in Africa's Leather Sector written by Mwinyikione Mwinyihija and published by Rowman & Littlefield. This book was released on 2018-08-31 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of the study reported in this book entails understanding the constraints and providing potential diagnostics to Africa’s leather sector, which is otherwise globally, one of the most lucrative agro-based industries in the world, estimated at over US$ 130Billion. One of the principle core thematic aspects of the leather sector is, characteristically, its long value chain with multiple socio-economic dimensions. These entail employability, creation of wealth, gender parity and rural development. Thusly, in an effort to stimulate scholarly discussion, the study argues that preemptively, the problems facing the leather value chain stratums are high losses, low value addition initiatives and unexplored opportunities that are synonymous with the Africa’s leather industry. Indeed, the results of the research conceptualized opportunity management as a critical panacea towards value addition strategy for the leather sector in developing countries. In dealing with this concept, the book evaluated the various value chains phases and identified nine specific issues and variables drawn between value addition and the main leather strata. With this background, the study posed a main question and four sub questions to closely expound on related hypotheses and in lieu pursue four thematic aspects: trade, productivity, competitiveness, and innovation covered in twelve chapters of the book. Conclusively, the book manages to successfully conceptualize as a novelty that opportunity management is integral towards developing a leather value addition strategy for the developing countries with particular emphasis to Africa.
Book Synopsis Trust Management by : Adam Jabłoński
Download or read book Trust Management written by Adam Jabłoński and published by MDPI. This book was released on 2019-07-16 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: element of relationships between entities, but, above all, it positively influences the building of an organization's intellectual capital. This capital can be defined in different ways, but its definition always references elements that determine the potential of sustainable organizations, often in human, social, relational, organizational, and innovation dimensions. Trust is increasingly becoming the key determinant of this capital (Kożuch, Lenart-Gansiniec, 2017). Trust also has a number of different definitions. However, the basis of many of these definitions is the building of relationships focused on developing some kind of individual or inter-organizational link. Organizational trust is a complicated concept, and it is the basis of all organized activities performed by people in the organization, largely because trust is needed to develop relationships with integrity and commitment. Thus, it is interesting to study the relationship between trust and the building of the intellectual capital of sustainable organizations. Indeed, intellectual capital plays a special role here. It is a guide and a platform for achieving not only a competitive advantage for the sustainable organization, but also a source of value creation in the short and long term. Thus, this strategic hybrid, composed of a business model, strategy, and business processes, is favorable to the development of intellectual capital (Jabłoński 2017). Trust is an element that ties this capital to relationships in business. Moreover, it has an integrated character (R.C. Mayer, J. H. Davis, F. D. Schoorman 1995). Assuming that, nowadays, the network paradigm is becoming increasingly important, it is worth asking how the mechanism of building trust-based intellectual capital in a sustainable organization functions as its key asset in the network environment.
Book Synopsis Tool and Manufacturing Engineers Handbook: Manufacturing Management by : Raymond F. Veilleux
Download or read book Tool and Manufacturing Engineers Handbook: Manufacturing Management written by Raymond F. Veilleux and published by Society of Manufacturing Engineers. This book was released on 1988-12-12 with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt: Engineers, corporate managers, project managers, and production managers will use Manufacturing Management to answer important planning questions, manage new systems and technologies, and to integrate design, engineering, and manufacturing to bring products to market faster at the most competitive cost. Volume 5 also helps you focus on management' s role in quality programs such as setting objectives, monitoring outcomes, and how to make continuous quality improvements while reducing quality costs.
Book Synopsis Handbook of Cost and Management Accounting by : Zahirul Hoque
Download or read book Handbook of Cost and Management Accounting written by Zahirul Hoque and published by Spiramus Press Ltd. This book was released on 2005 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today's businesses.
Book Synopsis Guide to Management Accounting Inventory turnover for managers by : Shigeaki Takai
Download or read book Guide to Management Accounting Inventory turnover for managers written by Shigeaki Takai and published by IFC Consulting Ltd.. This book was released on 2020-08-11 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to the Ito report announced by the Ministry of Economy, Trade and Industry in August 2014, it was pointed out that the issues of Japanese companies are not in asset turnover rates and financial leverage, but in terms of their ability to make earnings, compared to western companies. However, I believe that both accounts receivable turnover and inventory turnover are generally lower than those in Europe and the United States, among asset turnover rates, which is an issue for CCC (Cash Conversion Cycle) management. Inventory is an important management resource. Inventory is said to be a source of profit for business, at the same time, to cause loss. Especially in manufacturing, retail and wholesale business, management indicators are used to measure whether product inventory is being converted into sales efficiently. In general, the following two are used. 1. Inventory turnover rate Inventory turnover (times) = sales · cost of sales (annual) ÷ inventory amount The inventory turnover rate is mainly used by executives for presentations for investors or shareholders. 2. Inventory turnover period Inventory turnover period = inventory amount ÷ sales or cost of sales (monthly or daily) In fast-rotating industries such as foods, the daily sales are used for denominator and "days of stock days" is indicated. The inventory rotation period is practically used well. Annual average and month end stock are used for inventory, but the actual value for sales period / cost of sales is used for that period. It is enough to explain the past and current situation of inventory, but I think that it is inappropriate as an indicator for future decision-making internally. In other words, it is not inventory turnover as management accounting. I am convinced that inventory turnover days are an indicator that can assist decision-making to be shared by management, sales department in charge of operations, manufacturing, procurement, and logistics personnel as inventory-based management consultant. Table of contents Chapter 1 Now, why inventory turnover is paying attention? (1) Inventory is a scorecard of the corporation (2) Management efficiency (3) Weekly operation cycle (4) Management indicators related to inventory turnover Chapter 2 Management Accounting and Financial Accounting Chapter 3 CCC positioning and comparison between Japan and the United States, International comparison (1) Key financial indicators (2) Positioning of CCC (3) CCC comparison between Japan and US (4) Sporting goods industry (5) Six major chemical companies in Japan (6) Electronic components Industry in Japan (7) Electronic components Trading companies in Japan (8) MRO (Maintenance Repair and Operations) in Japan (9) International comparison by industry Chapter 4 Importance of information sharing on weekly performance results between management and operations sites (1) Month-end closing and next month-end payment (2) Monthly accounting system (3) Accounts Receivable (4) The case of Nidec Motor (5) The case of HP (6) Japanese companies pursuing Inventory freshness / time-axis management (7) Japanese companies pursuing weekly operation (8) Lehman shock (2008) through 2012 (after 311 Earthquake and Thai Flood) Chapter 5 Management Methods, Promotion Structure and Required Systems and its usage (1) Cash cycle and lead time (2) Stock out rate (3) Channel inventory turns (4) Inventory Dollar Control and Unit Control (5) Blind spots of accounts receivable management (6) Effective management methods (7) Effective system and its usage Chapter 6 Practices: Inventory Dollar Control and Unit Control (1) Inventory Diagnosis Clinic (2) PSI balance (3) Clinical records of products (4) Simplified asset management – Inventory Dollar Control and Unit Control (5) Inventory management: four-quadrant matrix method for inventory value and quality
Book Synopsis Guide to Management Accounting CCC for managers-Cash Conversion Cycle_2020 Edition by : Shigeaki Takai
Download or read book Guide to Management Accounting CCC for managers-Cash Conversion Cycle_2020 Edition written by Shigeaki Takai and published by Shigeaki Takai. This book was released on 2020-08-11 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cash is King After the unprecedented financial crisis Lehman shock on September 15, 2008 and the Great East Japan Earthquake on March 11, 2011, WHO has announced the new coronavirus was equivalent to a pandemic (a global epidemic) on March 11, 2020. The era of VUCA (since the 2010s) VUCA is an acronym made from Volatility, Uncertainty, Complexity, Ambiguity, and represents the modern chaotic economic environment. In other words, it means "unpredictable state". In addition, global warming and environmental issues are the most important and urgent issues for ESG and SDSs. Under these circumstances, what is most needed is the ability to respond to change by making use of the wisdom from past failed experiences and successful experiences. In order to build a corporate structure that can respond to changes, it is necessary to manage the points of change with a narrower pitch than target management. To that end, it is an urgent task to align common operation cycles on a weekly basis, chain conventional management indicators (financial indicators and non-financial indicators), and carry out cockpit management with the idea of a balanced scorecard. This book explains CCC by comparing it with Japan, the US, and Europe using the latest 3 yeras (12 quarters) financial results figures (end of March 2020) that can be grasped at the time of publication. This is a must-have book for business owners as a guide to improving asset efficiency. Chapter 1 Now, why cash management is paying attention? (1) Profit is an opinion, Cash is a fact (2) Increasing surplus bankruptcy (3) Increasing Accounting Fraud Chapter 2 Management Accounting and Financial Accounting Chapter 3 CCC positioning and comparison between Japan and the United States (1) Key financial indicators (2) Positioning of CCC (3) CCC comparison between Japan and US (4) Sporting goods industry in US, Europe and Japan (5) Six major chemical companies in Japan (6) Electronic components Industry in Japan (7) Pharmaceutical Industry in Japan (8) International comparison by industry Chapter 4 Relationship between PSI management and CCC (1) The basic knowledge of PSI (2) What is PSI management? (3) Correlation between PSI and CCC (cashing speed) (4) Notes on PSI management Chapter 5 Measures to Improve CCC (1) The case of Nidec Motor (2) The case of Shionogi (3) The case of HP, Inventory driven costs (IDC) (4) Japanese companies pursuing Inventory freshness / time-axis management (5) Japanese companies pursuing weekly operation (6) Lehman shock (2008) through 2012 (after 311 Earthquake and Thai Flood) Chapter 6 Management Methods, Promotion Structure and Required Systems and its usage (1) Cash cycle and lead time (2) Stock out rate (3) Channel inventory turns (4) Inventory responsibility, Inventory Dollar Control and Unit Control (5) Inventory Diagnosis Clinic (6) Blind spots of accounts receivable management (7) Effective management methods (8) Effective system and its usage Chapter 7 Key issues in Japanese commercial practices and accounting system (1) Month-end closing and next month-end payment (2) Monthly accounting system
Book Synopsis Guide to Management Accounting CCC (Cash Conversion Cycle) for managers by : Shigeaki Takai
Download or read book Guide to Management Accounting CCC (Cash Conversion Cycle) for managers written by Shigeaki Takai and published by IFC Consulting Ltd.. This book was released on 2020-08-11 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cash is King Since the unprecedented financial crisis Lehman shock that occurred on 15th September 2008, the values of corporate management have been significantly changed from the profit and loss statement (P/L) to the balance sheet (B/S) and the cash flow (C/F). In order to cope with the increasing surplus bankruptcy and accounting fraud, strengthening cash management is an urgent issue. CCC (cash conversion cycle, cashing speed) is prevalent in Europe and the US, but in Japan it is not yet popular except some companies. Rather than handling CCC as a simple financial indicator, we need to know what kind of practical knowledge is necessary to create corporate value, as relation to other management indicators as management accounting, and to connect CCC effectively to improvement activities. In addition, this book will explain about the problems in Japanese commercial practice and accounting system while comparing the latest CCC data between Japan and the US. Chapter 1 Now, why cash management is paying attention? (1) Profit is an opinion, Cash is a fact (2) Increasing surplus bankruptcy (3) Increasing Accounting Fraud Chapter 2 Management Accounting and Financial Accounting Chapter 3 CCC positioning and comparison between Japan and the United States Chapter 4 Measures to Improve CCC Chapter 5 Management Methods, Promotion Structure and Required System Requirements and its usage Chapter 6 Key issues in Japanese commercial practices and accounting system (1) Month-end closing and next month-end payment (2) Monthly accounting system Chapter 1 Now, why cash management is paying attention? (1) Increasingly surging surplus bankruptcy (2) Increasing Accounting Fraud risks Chapter 2 Managerial Accounting and Financial Accounting Chapter 3 CCC positioning and comparison between Japan and the United States Chapter 4 Measures to Improve CCC Chapter 5 Promotion Structure and Required System Requirements Chapter 6 Challenges in Japanese Accounting System (1) month end closing and next month end payment (2) Monthly accounting system
Book Synopsis Management Accounting Guide PDF Full View by :
Download or read book Management Accounting Guide PDF Full View written by and published by . This book was released on with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Handbook of Events and Sustainability by : Julie Whitfield
Download or read book The Routledge Handbook of Events and Sustainability written by Julie Whitfield and published by Taylor & Francis. This book was released on 2024-10-31 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview and systematic guide to the current state of knowledge on events and sustainability. Offering multidisciplinary insights from leading scholars, the book explores contemporary issues, challenges and trends. The book starts with an introduction by the editors, defining key concepts and issues, as well as a discussion of the sustainable event debates. Specifically commissioned and carefully selected individual contributions are divided into eight main sections which critically explore the key areas of events and sustainability, providing expert-led insights into timely and relevant topics such as social and cultural responsibility, economic sustainability, environmental sustainability, sustainable events and education, inclusivity, supply side and technology and sustainability. The book concludes with a discussion by the editors of the debates in event sustainability, with a view to identify emerging issues and future research agendas. This handbook will be of pivotal interest to scholars, students and policy-makers working in events, tourism and hospitality management.
Book Synopsis Handbook of Metrics for Research in Operations Management by : Aleda V. Roth
Download or read book Handbook of Metrics for Research in Operations Management written by Aleda V. Roth and published by SAGE. This book was released on 2008 with total page 777 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scale. References: Citations for the references used in the summary
Book Synopsis Advances in Management Accounting by : John Y. Lee
Download or read book Advances in Management Accounting written by John Y. Lee and published by Elsevier. This book was released on 2000 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication offers well-developed articles on a variety of topics in management accounting that are relevant to both practitioners and academicians. As a respected professional journal, AIMA is well poised to meet their information needs. Featured in recent volumes are articles on the practice and research of management accounting in the 21st century, the creation of customer value and outside-in cost, the drivers of customer and corporate profitability, product costing for manufacturing and service industries, performance measurement, capital budgeting, brand valuation, target costing, kaizen costing, and executive compensation issues. Accountants at all levels who work in corporations and not-for-profit organizations would be interested in the AIMA articles.
Book Synopsis Guide to Strategic Management Accounting for managers by : Shigeaki Takai
Download or read book Guide to Strategic Management Accounting for managers written by Shigeaki Takai and published by IFC Consulting Ltd.. This book was released on 2021-06-21 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting that creates change resilience and enhances financial strength and profitability It has been one year and three months since WHO recognized the new coronavirus as a pandemic on March 11, 2020. The infection of the new coronavirus has spread all over the world, and the social and economic conditions of the globalized world have been severely damaged, and its vulnerabilities have been highlighted. - Deterioration of break-even point due to decrease in sales - Expanding the gap between management and on-site awareness due to the impact of the COVID-19 - Increasing number of internal frauds, fraudulent accounting of overseas subsidiaries, and inadequate internal control - Roadmap, goal setting and concrete measures for the realization of a carbon-free society Under these circumstances, what is most needed is the ability to respond to change by making use of hypotheses and verifications, in addition to the wisdom accumulated in the past, such as failure experiences and success experiences. In order to build a corporate structure that responds to change, it is necessary to manage change points by narrowing the pitch rather than managing goals. To that end, it is urgent to align the common operation cycle weekly, chain conventional management indicators (financial indicators and non-financial indicators), and manage the cockpit with the idea of the Balanced Scorecard. As an inventory-centric management consultant, I advocate management accounting that can be used as an immediate force by connecting the management team and the field. In particular, as an evangelist of CCC (cash conversion cycle) and IFC (inventory freshness management) based on the latest case studies of more than 100 Japanese, American and European companies, we explain to executives, business managers, practitioners and students in an easy-to-understand manner in this book. In addition to the decarbonized society, this book also mentions food issues, marine plastic issues, and clothing disposal issues as non-financial information. Table of contents Chapter 1 Management Accounting and Corporate value creation index (1) Management Accounting and Financial Accounting (2) Fixed costs, Variable costs and Break-even point management (3) Corporate value management indicators, especially ROE, ROIC and case studies Chapter 2 Working capital and Cash Conversion Cycle (CCC) (1) Positioning of CCC (2) CCC comparison between Japan and U.S. and case studies (3) Inventory turnover days as key SCM management indicator (4) Change-responsive company under COVID-19 Chapter 3 The relation between Inventory and finance (1) What is inventory management? (2) Inventory from financial perspectives Profit and Loss statement and Inventory Balance sheet statement and Inventory Cash Flow statement and Inventory (3) Stock-out-rate, Appropriate inventory level and Inventory evaluation Chapter 4 Non-Financial Information (1) ESG and SDGs (2) Food problem, Ocean plastic problem (3) Paris Agreement (greenhouse gas emissions) (4) Decarbonized society: World trends and the position of the Japanese government (5) International organizations related to the environment (TCFD, SBT Initiative, RE100) Chapter 5 Reduction of accounting fraud risks (1) Increasing accounting fraud risks and countermeasures (2) Fraud triangle (opportunity, motivation, justification) (3) Kanebo's accounting fraud and Toshiba's accounting fraud (4) Accounting fraud of overseas subsidiaries (5) Prevention measures for accounting fraud Chapter 6 Effective Measures (1) PSI (production, sales and inventory) management (2) Freshness management of inventory and cash (inventory, accounts receivable, accounts payable) (3) Inventory dollar control and Inventory unit control (4) Weekly operation cycle (5) Measures to improve CCC (6) Physical inventory event involving management staffs (7) Inventory diagnosis clinic (8) Chain of visualization of management and visualization of autonomy Chapter 7 Effective management methods (1) Kyocera's Amoeba Management (2) IDC (Inventory Driven Costs) and RONA(Return on net assets) management (3) Balanced scorecard (4) Six Sigma method (5) ABC analysis (activity-based costing) and ABM (activity-based cost management) (6) Effective IT solution and promotion system Chapter 8 Key issues in Japanese commercial practices and accounting system (1) Month-end closing and next month-end payment (2) Monthly accounting system
