Overhead cost:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Acad. Press
1993
|
| Schriftenreihe: | The advanced management accounting and finance series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 140 S. graph. Darst. |
| ISBN: | 0123721407 |
Internformat
MARC
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| 100 | 1 | |a Innes, John |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Overhead cost |c John Innes and Falconer Mitchell |
| 264 | 1 | |a London [u.a.] |b Acad. Press |c 1993 | |
| 300 | |a X, 140 S. |b graph. Darst. | ||
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| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The advanced management accounting and finance series | |
| 650 | 7 | |a Algemene kosten |2 gtt | |
| 650 | 4 | |a Frais généraux - Comptabilité | |
| 650 | 7 | |a Frais généraux - Comptabilité |2 ram | |
| 650 | 4 | |a Overhead costs |x Accounting | |
| 650 | 0 | 7 | |a Gemeinkosten |0 (DE-588)4156541-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Gemeinkosten |0 (DE-588)4156541-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Mitchell, Falconer |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-006344928 | ||
Datensatz im Suchindex
| _version_ | 1804123940898996224 |
|---|---|
| adam_text | Contents
Series Editor s Preface v
Acknowledgements vii
1 The Nature of Overhead Costs 1
Introduction 1
Costs 3
Cost elements 4
The overhead cost element 5
The varied dimensions of overhead cost 7
Financial significance 14
Overhead cost management 15
Discussion topics 17
2 The Unitization of Overhead: the Traditional
Approach 18
Introduction 18
Unit cost information 19
Unitizing overheads: traditional practice 29
Non production overhead 30
Overhead unitization: issues arising 37
Commentary 51
Discussion topics 52
ix
Contents
3 The Unitization of Overhead: an Activity
Based Approach 54
The motivation for activity based costing 54
The origins of activity based costing 57
ABC basics 58
Developing an activity based product costing
system 60
Activity based product costing: an example 68
Discussion 69
ABC and service costing 75
The pros and cons of activity based product costs 76
Discussion topics 80
4 Activity Based Cost Management 81
Introduction 81
Activity cost visibility 82
Cost behaviour patterns 86
Customer profitability analysis 88
Discussion 94
Performance measurement 94
Budgeting and control 97
Conclusion 100
Discussion topics 101
5 Overhead Cost Analysis and Management:
Other Approaches 103
Introduction 103
General approaches 103
Ratio analysis 115
Non financial measures 117
Charge back systems 119
Specific approaches 121
Discussion topics 128
6 Conclusion 130
Discussion topics 132
References 133
Index 138
x
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV009599670 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:37:46Z |
| institution | BVB |
| isbn | 0123721407 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006344928 |
| oclc_num | 29390124 |
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| owner | DE-N2 DE-355 DE-BY-UBR DE-2070s |
| owner_facet | DE-N2 DE-355 DE-BY-UBR DE-2070s |
| physical | X, 140 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Acad. Press |
| record_format | marc |
| series2 | The advanced management accounting and finance series |
| spelling | Innes, John Verfasser aut Overhead cost John Innes and Falconer Mitchell London [u.a.] Acad. Press 1993 X, 140 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier The advanced management accounting and finance series Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd rswk-swf Gemeinkosten (DE-588)4156541-1 s DE-604 Mitchell, Falconer Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006344928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Innes, John Mitchell, Falconer Overhead cost Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd |
| subject_GND | (DE-588)4156541-1 |
| title | Overhead cost |
| title_auth | Overhead cost |
| title_exact_search | Overhead cost |
| title_full | Overhead cost John Innes and Falconer Mitchell |
| title_fullStr | Overhead cost John Innes and Falconer Mitchell |
| title_full_unstemmed | Overhead cost John Innes and Falconer Mitchell |
| title_short | Overhead cost |
| title_sort | overhead cost |
| topic | Algemene kosten gtt Frais généraux - Comptabilité Frais généraux - Comptabilité ram Overhead costs Accounting Gemeinkosten (DE-588)4156541-1 gnd |
| topic_facet | Algemene kosten Frais généraux - Comptabilité Overhead costs Accounting Gemeinkosten |
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