Cost Accounting Fundamentals
Cost accounting is an essential management tool that can uncover profitability improvements and provide support for key business decisions. Cost Accounting Fundamentals shows how to improve a business with constraint analysis, target costing, capital budgeting, price setting, and cost of quality analysis. The book also addresses the essential tasks of inventory valuation and job costing, and shows how to create a cost collection system for these activities. In short, this book contains the essential tools needed to foster more profitable decision-making by management.
C-O-S-T
Why do companies exert high effort to reduce the costs of products that are production? Because they can! Because unnecessary product costs were not removed during product development.C-O-S-T, short for Cost Optimization System and Technique, details how a company's product development teams, their supporting functions, and company leaders can optimize product costs before production starts and thereby maximize lifecycle profits.Since product development teams determine product costs imparted to new products, much of the book details how these teams optimize product costs. The book also includes ways company leaders can create and sustain company-wide engagement in optimizing product costs and keeping the resulting increased profit margins.The reader is entertained while observing a three-day workshop where executives of a fictitious company, Defender Products, Inc. are being taught the C-O-S-T system by its developers. The story flows like a business workshop with slides, dialog, and break-out sessions.The content will benefit all companies that design, develop and manufacture products.
Credit Score Hacks
Do you want to learn all there is to know about credit scores?Do you want to know how to boost your credit score and repair it?If that's the case, this is the book for you!We all want to have a high credit score since it makes credit more accessible and cheaper. A low credit score might make it difficult to get any credit. For example, you may have difficulty renting a residence, paying deposits on phone lines and other services, or obtaining shop financing. As a result, you must pay close attention to your rating.What happens if your attempts to improve your credit rating do not provide the desired results?Credit restoration may be the best option for you. In any case, why should you spend extra if you don't have to?This book will guide you through the process of repairing your credit so that any bad things are permanently erased from your credit report.You will also discover tried-and-true methods and ideas for saving money and improving your financial situation.This book discusses: What exactly is a credit score?Why is having a good credit score so important?How to Quickly Rebuild Your Credit and Increase Your Score Steps to Improve Your Credit Score by 100+ Points in 30-60 DaysHow to Boost Your Credit LimitHow to Improve Your Credit Score After a Bankruptcy or ClosingIt assists you in determining whether or not using a credit repair firm is the best option for you (beware of credit repair scams)!...and so much more!Let's live a financially secure and joyful life by saving money, improving your credit, and getting rid of debt.What exactly are you waiting for?Swipe up, choose "Buy Now," and begin improving your future now!
Accounting Essentials for Hospitality Managers
Using an 'easy-to-read' style, this book provides a comprehensive overview of the most relevant accounting techniques and information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence.
Shifting from Accounting Practitioner to Academia
Addresses the considerations and factors that accounting professionals should take into account when pivoting from practice to higher education, think tanks, or other non-practitioner roles Presents issues connected to the types of job opportunities, where and when these opportunities might arise, and how any practitioner can reimagine their professional persona Includes the advice and anecdotes which add a tangible and real-world feel to the concepts and ideas discussed in this book
Management Accounting
This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer).The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.
Perspectives on International Financial Reporting and Auditing in the Airline Industry
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
A History of the Chartered Accountants of Scotland
This book, first published in 1954, analyses the history of the world's oldest accountancy body. Chapters cover the history of Scottish accountants from the earliest times; the position of the accountant in commerce, industry or government service; and the training and examination of accountants.
Pioneers of a Profession
This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. This book provides valuable insights for the accounting historian on the backgrounds, education, work styles and integrity of those early accountants.
Understanding Accounting in its Social and Historical Context
Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.
The Sixth International Congress on Accounting 1952
This book, first published in 1954, collects together the papers presented to the Sixth International Congress on Accounting. They focus on the post-war changes in the value of money; the role of accountants in Government; raising capital for development; and the role of the professional accountant in the commercial field.
The Book-Keeper and American Counting-Room Volume 2
This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. The journal is a primary source for students interested in the history of accounting.
The Birth of American Accountancy
This book, first published in 1988, is a comprehensive, analytical and annotated bibliography of all American Accounting Works up to 1820. It extends, clarifies and corrects our knowledge of early American publications on accounting. Each work is reviewed, representing the first modern analyses of these early accounting writings.
The U.S. Accounting Profession in the 1890s and Early 1900s
This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings - contemporary accounts, recollections and historical studies - that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.
Accounting in Eighteenth Century Scotland
This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics.
The Contributions of Alexander Hamilton Church to Accounting and Management
This book, first published in 1986, includes primarily articles written by Church not reprinted in his books. The collection demonstrates the breadth of his work and demonstrate why he was such a renowned expert in the fields of cost accounting and management.
The Book-Keeper and American Counting-Room Volume 4
This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. The journal is a primary source for students interested in the history of accounting.
The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970
This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes.
Shareholder Use and Understanding of Financial Information
This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy - that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book analyses whether or not shareholders understand financial reports.
Contributions of Four Accounting Pioneers
This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. In many respects this book can be described as a history of accounting thought since 1900.
History of the Society of Incorporated Accountants 1885-1957
This book, first published in 1984, is concerned with the main policies of the Society, its leading personalities, its organisation, and the general will of its body of Members. It also focuses on economic and business affairs, legislation and constitutional development.
Education for the Mercantile Counting House
This book, first published in 1989, surveys higher education in preparation for business careers, particularly the fledgling profession of accounting. Examining the origins of English schooling for merchants, it brings to light articles and writers from the eighteenth century who proposed a liberal education for business.
The Book-Keeper and American Counting-Room Volume 3
This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. The journal is a primary source for students interested in the history of accounting.
Alexander Hamilton Church
This book, first published in 1988, reassesses the data on Church - accountant, manager and industrial engineer - and stresses the theoretical impact of his ideas upon contemporary business structures as well as his practical desire to implement concepts to better the working man's day.
’The General Principles of the Science of Accounts’ and ’The Accountancy of Investment’
This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development.
Forerunners of Realizable Values Accounting in Financial Reporting
This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.
A History of Canadian Accounting Thought and Practice
This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada's federal system complicates the jurisdictional authority for accounting matters. This book analyses howjurisdictional coordination has come to function in its present form.
Accounting Literature in the United States Before Mitchell and Jones (1796)
This book, first published in 1989, reproduces and assesses several key works from the beginnings of the profession of accountancy. The articles featured partly formed the origins of American accountancy, and as such are extremely valuable reference resources for the historian of the profession.
The Auditor's Guide of 1869
In 1869 H.J. Mettenheimer wrote the Auditor's Guide Being a Complete Exposition of Bookkeeper's Frauds - the first book about auditing from the earliest period of American accountancy. The sole remaining copy was found to have been destroyed, leaving only a barely readable microfilmed photocopy. This book, first published in 1988, presents a restored Auditor's Guide, finally available to historians of the early days of professional accountancy, together with the authors' analysis of this important text.
Federal Securities Law and Accounting 1933-1970
The articles in this book, first published in 1986, cover the developments of the first three decades of the Securities Acts, and examines appraisals of the U.S. Securities and Exchange Commission. These principal papers are key sources in the study of the history of accounting.
Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of their contributions was most prominent and whether either was the genesis of an evolutionary development of replacement price valuations.
The Book-Keeper and American Counting-Room Volume 1
This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. The journal is a primary source for students interested in the history of accounting.
Leonard M. Savoie
This book, first published in 1995, collects together 26 of Leonard M. Savoie's key speeches, all previously unpublished. Savoie was a titan in accounting education and these chapters are of valuable historical importance to the field. Section 1 consists of reports to council of the AICPA, Section 2 deals with general professional and educational issues, and Section 3 focuses on specific accounting and auditing standard-setting issues.
Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983
This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.
Factory Accounts
This book, first published in 1984, is a collection of six classic articles by the famed accountant John Whitmore. The articles, written between 1906 and 1908, provide a key analysis of standard costing and cost accounting.
Report of the Trial of the Directors and the Manager of the City of Glasgow Bank
This book, first published in 1879 and reissued by Garland in 1984, analyses through the evidence from the original trial the collapse of the City of Glasgow Bank in 1878, and the reasons behind it. A history of gross mismanagement had been concealed by the directors by deceits facilitated by the absence of an independent audit.
Proceedings of the Seventh International Congress of Accountants, 1957
This book, first published in 1988, contains the complete account of the Seventh International Congress of Accountants in 1957. Featuring analysis of the modernisation of accounting, public accountants and internal auditing, among others, this is a valuable research book on the development of the profession.
The Society of Accountants in Edinburgh, 1854-1914
This book, first published in 1988, provides an analysis of recruitment to the new profession of nineteenth-century accountancy, and in doing so, gives an insight into the complex origins and behaviour of the emergent professional classes.
Transactions of the Chartered Accountants Students’ Societies of Edinburgh and Glasgow
This book, first published in 1984, collects papers published in various Transactions of the Chartered Accountants Students' Societies of Edinburgh and Glasgow. Many of these lectures were given by eminent accountants from throughout the UK, and soon the activities of the Societies extended beyond lectures.
The Evolution of Consolidated Financial Reporting in Australia
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement - the consolidated financial statement - in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm's optimal contract structure.
The New York State Society of Certified Public Accountants
This book, first published in 1995, presents a convenient resource which contains a cross-section of education issues, topics and biographies, identified with the acceptance and development of Certified Public Accountancy in New York State, USA.
Build & Work
Indu is a leading business transformation expert in the UAE, the nation that has earned an indisputable position on the world map. The title is a tribute to its national anthem and reflects the nation's spirit - to build and work. The book adopts a trifold approach to weave a delightful story on business excellence, bringing out the salient features that define corporate success. It includes key takeaways from one-on-one conversations with CEOs of award-winning corporations across sectors such as container trade, healthcare, education, information technology, distribution, and fresh food. Indu discusses their best practices, business frameworks shared during EBM Benchmarking Club sessions supported by industry data across 2015-2018 and case studies from her consultancy spanning over 25 years - a defining period of transformation that catapulted the UAE to roaring success.
Management Accounting for Healthcare
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.
Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems
Challenges destabilize the norm and create distresses and disruptions in, for example, the culture, the technology, regulations, the environmental, etc. that influence the pace of finance and economic activities. This book is a collection of 13 chapters and studies about Insurance and Risk management in response to disruptions caused by social, economic, and environmental challenges to try and stabilize the economy in an effort to ensure sustainability. Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems brings together studies from scholars, researchers and professionals with different disciplinary backgrounds to highlight discuss and exchange ideas on these challenges, which may seem a danger, but offer prospects for economic and business development. Books in the Emerald Studies In Finance, Insurance, And Risk Management series collect quantitative and qualitative studies in areas relating to finance, insurance, and risk management. Subjects of interest may include banking, accounting, auditing, compliance, sustainability, behaviour, management, and business economics.
Investment Valuation and Appraisal
This textbook introduces readers to the most relevant aspects of Investment Evaluation in the context of enterprise evaluation. It utilises a clear didactic concept and concisely presents representative cases, supported by calculations and their step-by-step, Excel-based solutions. In addition, the book analyses the respective benefits of the calculation models discussed from a management standpoint.
Systematic Analysis of University Libraries
A study in the systematic policy analysis of the MIT Libraries. The study identifies two principal missions for the MIT library system: provide material for students' course work and provide material in general support of research at MIT. The problem is how to organize future library resources into a set of programs that best fulfill these objectives.
The Routledge Companion to Accounting History
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Facing Global Digital Revolution
These proceedings consist of selected papers, accepted after a rigid review process covering several issues in strategic decision making, management, accounting, policy studies, knowledge management, innovation management, applied economics, econometrics, capital market, and marketing & sales management.
