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Cost Accounting Approaches
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Book Synopsis Service Business Costing by : Markus B. Baum
Download or read book Service Business Costing written by Markus B. Baum and published by Springer Science & Business Media. This book was released on 2012-08-17 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost accounting to develop a costing approach with a suitable instrument for the allocation of fixed and overhead costs for a service firm. He describes the service business costing (SBC) approach. This hybrid-costing model has a hierarchical structure in terms of consolidation and allocates cost and revenues on the lowest hierarchical level possible to ensure that all costs and income are assigned to activities from which they originated.
Author :Letricia Gayle Rayburn Publisher :Irwin Professional Publishing ISBN 13 :9780256086492 Total Pages :986 pages Book Rating :4.0/5 (864 download)
Book Synopsis Principles of Cost Accounting by : Letricia Gayle Rayburn
Download or read book Principles of Cost Accounting written by Letricia Gayle Rayburn and published by Irwin Professional Publishing. This book was released on 1993 with total page 986 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Essentials of Cost Management by : Catherine Stenzel
Download or read book Essentials of Cost Management written by Catherine Stenzel and published by John Wiley & Sons. This book was released on 2003-01-24 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accessible, practical survey of cost management methods Essentials of Cost Management provides an unbiased survey and explanation of the cost management approaches and methods currently available for immediate application in day-to-day activities. Rather than advocate a particular method, this book assists readers in choosing the best approach or blend of cost management strategies to address specific business problems. The expert authors also discuss cutting-edge topics such as target costing, capacity management, and activity-based costing/management.
Book Synopsis Cost Accounting For Dummies by : Kenneth W. Boyd
Download or read book Cost Accounting For Dummies written by Kenneth W. Boyd and published by John Wiley & Sons. This book was released on 2013-02-11 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Book Synopsis Management and Cost Accounting For Dummies by : Mark P. Holtzman
Download or read book Management and Cost Accounting For Dummies written by Mark P. Holtzman and published by John Wiley & Sons. This book was released on 2013-08-05 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making. Major topics include: cost behaviour cost analysis profit planning and control measures accounting for decentralized operations budgeting decisions ethical challenges in management and cost accounting
Book Synopsis Lies, Damned Lies, and Cost Accounting by : Reginald Tomas Lee
Download or read book Lies, Damned Lies, and Cost Accounting written by Reginald Tomas Lee and published by Business Expert Press. This book was released on 2016-02-18 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage both Business leaders rely on accounting data such as profit and calculated costs as a guide to whether they are making money. Should they? Accounting was designed to report financial performance not model cash flow. Accruals can disconnect cash flow from the timing and extent to which it occurs. Statements of cash flow do not provide insight into what was bought and how efficiently it was used. Costs and profits are not absolute, they change based on the model you use to calculate them. To manage cash, you must manage what you buy and how effectively you use it. The largest expenditure for most companies is capacity; space, labor, materials, equipment, and technology. Unless you model and manage capacity effectively, you will not achieve the cash flow results you seek. This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage both. After reading it, you be able to see, understand, and manage cash flow as never before.
Book Synopsis Cost Accounting, a Managerial Approach by : Morton Backer
Download or read book Cost Accounting, a Managerial Approach written by Morton Backer and published by . This book was released on 1964 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cost Accounting: A Decision-oriented Approach by : Gunther Friedl
Download or read book Cost Accounting: A Decision-oriented Approach written by Gunther Friedl and published by World Scientific. This book was released on 2022-11-08 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzing and managing costs is crucial for business success. Industrial, service, and non-profit companies will not be successful in the long-term if they do not understand their costs.This textbook introduces the basic concepts and current developments in cost accounting. The book features numerous anecdotal examples from a wide range of industries, case studies, Microsoft Excel examples, and exercises to ensure a sustainable learning success.
Book Synopsis Environmental Management Accounting: Informational and Institutional Developments by : M.D. Bennett
Download or read book Environmental Management Accounting: Informational and Institutional Developments written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2002-07-31 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Giving a comprehensive coverage of the state of the art, this text presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures.
Book Synopsis Cost Accounting and Costing Methods by : Harold J. Wheldon
Download or read book Cost Accounting and Costing Methods written by Harold J. Wheldon and published by . This book was released on 1970 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of Cost Accounting Methods by : Jacob Kay Lasser
Download or read book Handbook of Cost Accounting Methods written by Jacob Kay Lasser and published by Greenwood. This book was released on 1970 with total page 1376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Costing for the Service Industry by : Veda Malagatti
Download or read book Costing for the Service Industry written by Veda Malagatti and published by Cambridge Scholars Publishing. This book was released on 2020-08-11 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: A significant and innovative feature of this textbook is its detailed insights into the use of costing methodology for practical implications. It will serve to foster the reader’s analytical and critical thinking skills, and it highlights both traditional and the most current practices of costing methodology using real examples drawn from the service industry. Its methodological focus will allow the reader to understand the introduction of relevant costs, their functions and their behavior towards uses and limitations of cost allocations.
Download or read book Cost Accounting written by E. J. Borton and published by . This book was released on 1923 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cost Accounting to Aid Production by : George Charter Harrison
Download or read book Cost Accounting to Aid Production written by George Charter Harrison and published by . This book was released on 1921 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Uniform Cost Accounting Methods by : American Dyes Institute
Download or read book Uniform Cost Accounting Methods written by American Dyes Institute and published by . This book was released on 1920 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Management and Cost Accounting by : Andreas Taschner
Download or read book Management and Cost Accounting written by Andreas Taschner and published by John Wiley & Sons. This book was released on 2016-09-19 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.
Book Synopsis Cost Accounting Approaches by : Bassima Hout
Download or read book Cost Accounting Approaches written by Bassima Hout and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Using the performance of Toyota during and after the economic crisis versus that of the Big Three US auto manufacturers, this case study presents the operational aspects and accounting tools underlying how a company adopts a cost accounting method. Toyota operates from a lean production system that is compared with and contrasted against the traditional production systems of US auto manufacturers. The case provides an overview of approaches to cost accounting: traditional, activity-based costing and lean, while introducing lean accounting tools to demonstrate their impact on performance analysis and decision making. By examining the analysis tools in traditional systems, such as the gross profit percentage and variance analysis, the case raises concerns about how such tools could be misleading. Lean accounting tools unveil significant hidden costs, which have a strong impact on performance analysis and decision-making.