Updating standard cost systems:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. u.a.
Quorum Books
1993
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 223 S. |
| ISBN: | 0899307167 |
Internformat
MARC
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| 100 | 1 | |a Cheatham, Carole B. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Updating standard cost systems |c Carole B. Cheatham and Leo R. Cheatham |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. u.a. |b Quorum Books |c 1993 | |
| 300 | |a XIV, 223 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Comptabilité analytique - États-Unis | |
| 650 | 7 | |a Cost accounting |2 gtt | |
| 650 | 4 | |a Cost accounting |z United States | |
| 650 | 4 | |a Standard cost accounting | |
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| 700 | 1 | |a Cheatham, Leo R. |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-005879756 | ||
Datensatz im Suchindex
| _version_ | 1804123245397409793 |
|---|---|
| adam_text | Contents
Figures xi
Preface xiii
1 Coping with the New Manufacturing Environment 1
Competition from Abroad 2
Emphasis on Productivity 3
Just in time and Minimal Inventory Systems 4
Emphasis on Quality 6
Increased Automation 7
Redesigned Factory Layouts 8
Commitment to Continuous Improvement 9
Theory of Constraints 10
Shortened Product Life Cycles 12
References 13
2 Tailoring Cost Accounting Systems to the
New Manufacturing Environment 15
The Failure of Managerial Accounting 15
Proposed New Accounting Systems 17
Revised Accounting Systems 18
Need to Identify Cost Drivers 19
Need for Continuous Improvement 20
Need to Measure the Right Variables 21
vi Contents
Need to Identify the Costs and Benefits
of Automation 24
Need to Consider the Entire Product Cost 25
References 27
3 Benefits of Updating versus Installing a
New Cost System 29
Corporate Culture and the New
Manufacturing Environment 29
Using Corporate Culture to Effect Change
in Accounting 33
Advantages of Updating the Standard
Cost System 35
What about Activity based Costing (ABC)? 38
What about Backflush Costing? 40
References 42
4 The Traditional Standard Cost System 45
Historical Background of Standard Cost Systems 45
The Concept of Standards for Production 47
Traditional Variance Measures 48
Integration with the Financial Accounting System 54
The Standard Cost System and Overhead 56
Performance Measurement and Reporting System 58
Reference 60
5 Measuring the Right Variables:
Updating Variance Reporting 61
Measuring Quality 61
Evaluating Production Levels 63
A New Look at Price and Efficiency Variances 64
Evaluating Fixed and Semivariable
Manufacturing Costs 66
Integrating the Standard Cost System with the
Financial Accounting System 67
An Illustration of the SCS Integrated with the
Financial Accounting System 69
Alternate Approach for Material Variances 71
Integrating Fixed and Semivariable Cost Variances
into the Financial Accounting System 73
References 74
Contents vii
6 Measuring the Right Variables:
Performance Measures 75
Quality Control Measures 76
Materials Control Measures 78
Inventory Control Measures 78
Machine Performance Measures 79
Delivery Performance Measures 80
An Integrated System of
Performance Measurement 81
Using Performance Measures in an
Overall Strategy 83
References 87
7 Identifying Cost Drivers 89
Improving Cost Allocation by Identifying Drivers 90
Isolating Groups of Factors Responsible for Costs 90
Procedures for Identifying Specific Cost Drivers 92
Anticipated Implementation Difficulties 93
Integrating Cost Drivers into a
Cost Management System 95
Extending the Analysis to Marketing Costs 99
Availability of Packages for
Implementing the System 100
References 101
8 Providing for Continuous Improvement 103
Last Period s Results as Standards 104
Best Performance to Date as Standard 105
Measuring Improvement Rather Than
Absolute Results 105
Industry Leaders Performances as Standard 106
Market driven Standards or Target Costs 107
Continuous Improvement through Cost
Improvement Curves 108
Psychological Effects of Continuously
Updated Standards 111
References 112
9 Integrating the Organization s Information Systems 115
Purposes of the Financial Accounting System 116
Purposes of the Managerial Accounting System 117
viii Contents
Purposes of the Operations System 119
Benefits of Integrating Information Systems 120
Coordination and Control through the
Standard Cost System 121
Developing Common Databases 1A
References 125
10 Evaluating and Updating Information Systems 127
Job Order Systems 127
Process Systems 129
Operation Costing 129
Backflush Costing 130
Changing the Information System as Well as the
Manufacturing Process 131
Cost Control and Process Value Analysis 132
Automation and Capital Budgeting Procedures 133
Inventory Management and Inventory Systems 135
Research and Development and
Life Cycle Costing 137
References 142
11 Effect of the New Manufacturing Environment
on Marketing 145
Marketing Activities and Cost Drivers 146
Variances for Marketing Costs 147
Sales Variances for Volume, Price, and Mix 148
Market Size and Market Share Variances 153
Sales Order Variance 153
Pricing Strategies in the New
Manufacturing Environment 156
Cost Plus Pricing 156
Contribution Pricing 158
Value Pricing 159
Prices Based on Target Costs 161
Life Cycle Pricing 161
References 163
12 Evaluating Automation Proposals in the
New Technology Environment 165
Automation—A Capital Budgeting Decision 166
Comprehensive Cash Flow Analysis 167
Contents ix
Overcoming Accounting s Limitations on
Cash Flow Estimates 170
An Example of Augmented Accounting Data 171
Reasons for Not Investing in High Technology 175
Ways to Reduce Risks 183
Core Technology Considerations
to Minimize Risk 186
Risk Factors Associated with Labor and
Capital Resources 186
References 188
13 Justifying Automation Proposals 191
Reasons for A utomating 192
Coping with the Flood of Cash Flow Variables 198
Choosing a Cash Flow Analysis Technique 200
References 214
Selected Readings 217
Index 219
Figures
5.1 Updated Production Cost Variances 68
5.2 Journal Entries for Variances 70
5.3 Updated Material Variances 72
6.1 Throughput Measures 82
7.1 Contribution Income Statement 98
11.1 Marketing Cost Variances 147
11.2 Sales Price, Mix, and Volume Variances 150
11.3 Market Share and Market Size Variances 152
11.4 Finished Goods and Sales Order Variances 154
12.1 Calculation of Weighted Average Incremental Cash Inflows 174
13.1 Payback Period Compared to Discounted Payback Period 206
13.2 Modified Internal Rate of Return (MIRR) 210
|
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| id | DE-604.BV008887865 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:26:42Z |
| institution | BVB |
| isbn | 0899307167 |
| language | English |
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| physical | XIV, 223 S. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Quorum Books |
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| spelling | Cheatham, Carole B. Verfasser aut Updating standard cost systems Carole B. Cheatham and Leo R. Cheatham 1. publ. Westport, Conn. u.a. Quorum Books 1993 XIV, 223 S. txt rdacontent n rdamedia nc rdacarrier Comptabilité analytique - États-Unis Cost accounting gtt Cost accounting United States Standard cost accounting Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf USA Kostenrechnung (DE-588)4032592-1 s Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-604 Cheatham, Leo R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005879756&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cheatham, Carole B. Cheatham, Leo R. Updating standard cost systems Comptabilité analytique - États-Unis Cost accounting gtt Cost accounting United States Standard cost accounting Kostenrechnung (DE-588)4032592-1 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4032592-1 (DE-588)4069454-9 |
| title | Updating standard cost systems |
| title_auth | Updating standard cost systems |
| title_exact_search | Updating standard cost systems |
| title_full | Updating standard cost systems Carole B. Cheatham and Leo R. Cheatham |
| title_fullStr | Updating standard cost systems Carole B. Cheatham and Leo R. Cheatham |
| title_full_unstemmed | Updating standard cost systems Carole B. Cheatham and Leo R. Cheatham |
| title_short | Updating standard cost systems |
| title_sort | updating standard cost systems |
| topic | Comptabilité analytique - États-Unis Cost accounting gtt Cost accounting United States Standard cost accounting Kostenrechnung (DE-588)4032592-1 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Comptabilité analytique - États-Unis Cost accounting Cost accounting United States Standard cost accounting Kostenrechnung Bilanzierungsgrundsätze USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005879756&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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