Financial and cost analysis for engineering and technology management:
Valuation, cost accounting, price-level adjustment, activity-based costing. . . these are just a few of the crucial accounting concepts with which project engineers and technical managers must be conversant in order to perform their jobs. Yet, in the majority of cases, engineers promoted into manage...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Wiley
1994
|
| Schriftenreihe: | Wiley series in engineering & technology management
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | Valuation, cost accounting, price-level adjustment, activity-based costing. . . these are just a few of the crucial accounting concepts with which project engineers and technical managers must be conversant in order to perform their jobs. Yet, in the majority of cases, engineers promoted into managerial positions arrive with no prior knowledge of the core concepts that underlie the accounting reports and financial statements on which they must base many of their most important decisions This book was designed to help engineers and technical managers manage more effectively by providing quick and easy access to the full complement of important financial and managerial accounting concepts. Growing out of a mandatory, one-semester course given to industrial engineering students at Stanford University, Financial and Cost Analysis for Engineering and Technology Management is a totally self-contained self-study guide. While accounting concepts and principles take center stage, a number of key accounting procedures and analytical techniques are clearly explained. In straight-forward, jargon-free language, Professor Henry E Riggs fully acquaints you with valuation - the focus of most accounting controversies; financial statement analysis; budget analysis; cost accounting; the analysis and interpretation of product or service cost data and cost accounting reports; price-level adjustments and activity-based costing; and the role of compromises, estimates, assumptions, and omissions in accounting procedures and analytical techniques. As a means of bringing topics covered into sharper focus, the author has included chapter-end discussion questions and "homework" problems. Each chapter also includes a glossary of key terms. A comprehensive, self-study guide for professionals, and a pedagogically consistent and self-contained text for engineering students, Financial and Cost Analysis for Engineering and Technology Management is an indispensable resource for project engineers, project managers, and technical managers, as well as aspiring managers |
| Beschreibung: | XVIII, 466 S. graph. Darst. |
| ISBN: | 0471574155 |
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| 520 | 3 | |a Valuation, cost accounting, price-level adjustment, activity-based costing. . . these are just a few of the crucial accounting concepts with which project engineers and technical managers must be conversant in order to perform their jobs. Yet, in the majority of cases, engineers promoted into managerial positions arrive with no prior knowledge of the core concepts that underlie the accounting reports and financial statements on which they must base many of their most important decisions | |
| 520 | |a This book was designed to help engineers and technical managers manage more effectively by providing quick and easy access to the full complement of important financial and managerial accounting concepts. Growing out of a mandatory, one-semester course given to industrial engineering students at Stanford University, Financial and Cost Analysis for Engineering and Technology Management is a totally self-contained self-study guide. While accounting concepts and principles take center stage, a number of key accounting procedures and analytical techniques are clearly explained. In straight-forward, jargon-free language, Professor Henry E | ||
| 520 | |a Riggs fully acquaints you with valuation - the focus of most accounting controversies; financial statement analysis; budget analysis; cost accounting; the analysis and interpretation of product or service cost data and cost accounting reports; price-level adjustments and activity-based costing; and the role of compromises, estimates, assumptions, and omissions in accounting procedures and analytical techniques. As a means of bringing topics covered into sharper focus, the author has included chapter-end discussion questions and "homework" problems. Each chapter also includes a glossary of key terms. A comprehensive, self-study guide for professionals, and a pedagogically consistent and self-contained text for engineering students, Financial and Cost Analysis for Engineering and Technology Management is an indispensable resource for project engineers, project managers, and technical managers, as well as aspiring managers | ||
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Datensatz im Suchindex
| _version_ | 1804124454647758848 |
|---|---|
| adam_text | CONTENTS
1 Introduction: Why Keep Score? 1
Introduction to the Book, 2
Scorekeeping, 3
Definition of Accounting, 3
Accounting is Historical, 3
Accounting Measures and Reports in Money Terms, 4
Accounting is for a Defined Entity, 4
Accounting is an Action Process, 5
Limitations of Accounting Information, 6
Audiences for Accounting Information, 7
Management, 7
Investors, 7
Creditors, 7
Tax Collector, 8
Others, 8
Different Messages for Different Audiences, 9
Accounting in the World of Business, 10
Accounting in Nonprofit and Governmental
Organizations, 11
Useful Nonaccounting Information, 11
Importance of Personal Motivations, 12
Summary, 13
New Terms, 13
ix
X CONTENTS
2 The Accounting Framework: The Concept of Value 19
The Accounting Equation, 19
More on Owners Equity, 21
Valuation Methods, 22
Valuing a Loan (or Note), 23
Valuing Common Stock Securities, 25
Calculating Time Adjusted Values, 25
Valuing Personal and Company Assets, 27
Time Adjusted Value, 28
Market Value, 30
Cost Value, 32
Choosing Among the Valuation Methods, 33
Currently Relevant, 34
Feasible, 34
Effective, 34
Timely, 34
Free from Bias, 35
Repeatable, 35
Verifiable, 35
The Challenge of Alternative Valuation Methods, 35
Dominance of the Cost Value Method, 36
Summary, 37
New Terms, 38
Appendix: Interest Tables to Calculate Time Adjusted
(Present Worth) Values, 47
3 An Accounting System Product: The Balance Sheet 55
Key Accounting Reports, 55
The Balance Sheet, 56
Definition of Current and Noncurrent, 56
Statement Format, 58
Once Again: What is Owners Equity?, 59
More on Accounting Definitions and Conventions, 60
Double Entry, 60
Accounts, Ledgers, and T Accounts, 61
Debits and Credits, 62
Summary, 65
New Terms, 66
4 The Other Accounting Product: The Income Statement 75
Definition of Revenue, Sales and Expenses, 76
Statement Format, 76
CONTENTS Xi
Recording Sales Transactions, 78
Operating Expenses, 79
The Accounting Period, 83
When is Income Earned?, 84
Accrual Concept of Accounting, 85
Examples of the Accrual Concept, 86
Example: Accounting for a Full Period, 88
Summary, 91
New Terms, 92
5 Developing the Rules of Financial Accounting 99
A Brief Review, 99
Basic Concepts, 100
Expression in Monetary Terms, 101
Entity, 101
Going Concern Assumption, 101
Conservatism, 101
Realization, 102
Accrual, 103
Consistency, 104
Materiality, 104
Specific Rules, 105
The Role of the CPA Auditor, 106
How Good Are These Concepts and Rules?, 108
Summary, 108
New Terms, 109
6 Accounting Mechanics 119
Chart of Accounts, 119
Three Key Elements of an Accounting System, 121
Source Documents, 121
Journals, 124
General Ledger, 128
Subsidiary Ledger, 130
The Accounting Cycle, 130
Summary, 131
New Terms, 132
7 Further Refinements in Valuation 139
Prepaids and Accruals, 140
Liabilities and Revenue, 140
Xl i CONTENTS
Accrued Assets and Revenues, 142
Accrued Liabilities and Expenses, 142
Prepaid Expense, 143
Reminder: Concept of Materiality, 143
Liabilities Created by Today s Operations, 144
Deriving Cost of Goods Sold by End of Period
Adjustment, 146
Summary, 149
New Terms, 149
8 Fixed Asset Accounting 159
Alternative Valuation Methods, 160
Impact of Accounting Rules and Concepts, 160
Accrual, 160
Consistency, 161
Conservatism, 161
Materiality, 161
Going Concern Assumption, 161
Calculating Depreciation Expense, 162
Initial Cost, 162
Useful Life, 162
Salvage Value, 163
Depreciation Method, 164
Arguments for Accelerated Depreciation, 164
Sum of the Years Digits (SOYD), 165
Declining Balance, 165
Contra Account: Allowance for Depreciation, 167
Adjusting Other Long Term Assets, 168
Accounting for the Disposition of Fixed Assets, 169
Gain (Loss) on Disposition of Fixed Assets, 169
Trade In, 170
Timing in the Recognition of a Loss, 171
Income Tax Considerations, 171
Income Tax Laws, 172
Deferred Income Taxes, 173
Investment Tax Credit, 174
Limitations on Deductions and Tax Credits, 174
Summary, 175
New Terms, 175
CONTENTS Xiii
9 More Choices in Accounting Procedures 183
Accounting for Accounts Receivable, 183
Discounts for Prompt Payment, 183
Allowance for Doubtful Accounts, 186
Accounting for Inventory, 187
Conventions to Handle Price Fluctuations, 188
Accounting for Price Level Changes, 191
Specific Price Adjustments (SPA), 193
General Price Level Adjustments (GPLA), 194
Accounting for Currency Fluctuations, 195
Exceptions to Accrual and Realization Concepts, 197
Summary, 197
New Terms, 199
10 Financial Statement Analysis 207
Ratio Analysis, 208
Categorization of Ratios, 208
Liquidity, 211
Current Ratio, 211
Acid Test (or Quick) Ratio, 211
Working Capital Utilization, 212
Accounts Receivable Collection Period, 212
Inventory Turnover, 215
Accounts Payable Payment Period, 217
Working Capital Turnover, 217
Other Asset Turnover Measures, 218
Capital Structure Ratios, 218
Total Debt to Owners Equity Ratio, 219
Total Debt to Total Assets Ratio, 219
Long Term Debt to Total Capitalization Ratio, 220
Times Interest Earned, 220
Profitability, 221
Percentage Relationships on Income Statement, 221
Return on Sales, 222
Return on Equity, 222
Return on Assets, 223
Interpreting Ratios, 224
No Absolute Standards, 224
Trends, 225
Comparison with Similar Companies, 226
XiV CONTENTS
Linkage Among Financial Ratios, 227
Financial or Debt Leverage, 228
Investment Ratios, 230
Earnings per Share, 231
Book Value per Share, 232
Dividends per Share, 232
Payout Ratio, 233
Price/Earnings Ratio, 233
Yield, 234
Interpreting Investment Ratios, 234
Summary, 235
New Terms, 236
11 Cash Flow Statement 247
Why a Cash Flow Statement, 247
Sources of Cash, 248
Uses of Cash, 249
Another View of the Cash Flow Statement, 250
Example: Measurex Corporation s Cash Flow, 251
Some Refinements, 251
Other Examples, 256
Summary, 258
New Terms, 259
12 Budgeting and Analysis of Performance 263
Managerial Accounting, 263
Guidelines for Budgeting, 264
Setting Objectives, 264
Budgeting: One Element of Planning, 264
Bottom Up versus Top Down , 265
The Cornerstone: The Sales Forecast, 266
History as Prologue, 267
Commitment, 268
Budgeting Nonfinancial Parameters, 269
Frequency of Revision, 269
Responsibility Accounting, 269
Cost Center, 270
Profit Center, 270
Investment Center, 271
Recap: Reasons to Budget, 271
CONTENTS XV
Variances and Management by Exception, 272
Analyzing Performance: Budget versus Actual, 272
Interpreting Variance Balances, 275
Deterministic versus Discretionary Expenses, 275
Materiality of the Variance, 277
Timeliness, 277
Human Behavior Considerations, 277
Goal Congruency, 278
The Pessimistic View, 278
The Optimistic View, 279
Other Types of Budgets, 280
Long Term Budgets, 280
Pro Forma Balance Sheets, 280
Cash Budgets, 281
Capital Budgets, 281
Summary, 281
New Terms, 282
13 Analyzing Fixed and Variable Expenses 289
Defining Fixed and Variable, 289
Variability with Volume of Activity, 290
Extent of Variability, 291
Flexible Budgeting, 292
Volume Adjusted Budgets, 294
Example: A Social or Residence Club, 294
The Pervasiveness of Mixed Costs, 296
Interrelationship of Volume, Price, Cost, and Profit, 299
Modeling an Operation, 304
Backing into the Answer, 304
Break Even Point, 305
Operating Leverage, 307
Summary, 309
New Terms, 310
14 Introduction to Cost Accounting 319
What Questions? Why? For Whom?, 320
Valuation in Cost Accounting: Product and Period
Expenses, 322
Defining Product Costs in Manufacturing, 323
Material Only, 324
XVi CONTENTS
Material and Labor, 325
Material, Labor and Overhead, 326
Material, Labor, Overhead, Engineering, Selling and
Administrative Expenses, 327
Is Conversion Limited to Manufacturing?, 327
Historical Perspective of Cost Accounting, 328
Modern Manufacturing, 329
Excessive Concern for Manufacturing Costs, 331
Some Illustrations Among the Range of Possibilities, 332
Flow of Product Expenses: A Manufacturing Firm, 333
Flow of Product Expenses: The Marketing Research
Firm, 335
Applicability of Financial Accounting Guidelines, 337
Summary, 338
New Terms, 339
15 Analysis of Product Costs 343
Examples of Manufacturing Companies, 344
A Manufacturer of a Standard Line of Men s Dress Shirts, 344
A Manufacturer of Specialized Machinery, 344
An Oil Refiner Producing Standard Products, 345
A Specialty Chemical Firm, Producing Custom
Pharmaceuticals, 345
An Assembler of Electronic Instruments, 346
Need for Alternative Structures, 346
Definition of Task, 347
Examples of Alternative Cost Accounting Structures, 348
Job Order Costing, 349
Process Costing, 350
Costing Joint Products and By Products, 350
Cost Accounting in Other Functions and in Other
Industries, 351
Summary, 352
New Terms, 353
16 Allocation and Analysis of Indirect Costs 359
Traditional Cost Allocation Methods, 359
I PC Vehicle, 360
IPC Rate, 361
IPC Variance, 362
The IPC Dilemma, 364
CONTENTS XVii
Multiple Overhead Pools, 365
Activity Based Costing, 366
Escalating IPC Rates, 367
Cost Drivers, 369
When is Activity Based Costing Important?, 372
The Future of Activity Based Costing, 373
An Example, 374
Summary, 378
Appendix: Variable and Full Absorption Costing, 379
Review of IPC Variance Account, 379
Interpreting the Total IPC Variance Balance, 380
Separating IPC Volume and Spending Variances, 382
IPC Budget Equation (Line), 384
Interpreting the Separated Variances, 385
Why Is All This Important?, 388
Example: Variance Analysis at Garcia Auto Repair Shop, 388
Advantages of Variable Costing, 390
Dangers of Variable Costing, 391
Effects on Net Profit, 391
New Terms, 393
17 Standard Cost Accounting Systems 401
What Are Standard Costs?, 402
Advantages and Disadvantages of Standard Cost
Systems, 402
Interpreting Actual Standard Product Cost Variances, 404
Separating Price and Usage Variances, 405
The Effects of Tight and Loose Standards, 409
Other Variances in Standard Costing, 410
Some Final Caveats, 411
Summary, 411
New Terms, 412
18 Cost Analysis for Operating Decisions 419
Examples of Operating Decisions, 420
Importance of Framing Alternatives, 420
Differential Cash Flows, 421
Problems in Determining Differential Cash Flows, 423
The Make or Buy Decision, 423
Accept a Low Priced Order?, 425
xviii contents
Capital Investment Decisions, 427
When to Introduce a Product Redesign, 429
Varying Marketing Inputs, 432
Summary, 432
New Terms, 432
Cases 439
Pirelli Corporation, 439
Analytics Corporation, 445
Software Associates, Inc., 450
Tritex Corporation, 455
Index 461
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| spelling | Riggs, Henry E. Verfasser aut Financial and cost analysis for engineering and technology management Henry E. Riggs New York, NY Wiley 1994 XVIII, 466 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wiley series in engineering & technology management Valuation, cost accounting, price-level adjustment, activity-based costing. . . these are just a few of the crucial accounting concepts with which project engineers and technical managers must be conversant in order to perform their jobs. Yet, in the majority of cases, engineers promoted into managerial positions arrive with no prior knowledge of the core concepts that underlie the accounting reports and financial statements on which they must base many of their most important decisions This book was designed to help engineers and technical managers manage more effectively by providing quick and easy access to the full complement of important financial and managerial accounting concepts. Growing out of a mandatory, one-semester course given to industrial engineering students at Stanford University, Financial and Cost Analysis for Engineering and Technology Management is a totally self-contained self-study guide. While accounting concepts and principles take center stage, a number of key accounting procedures and analytical techniques are clearly explained. In straight-forward, jargon-free language, Professor Henry E Riggs fully acquaints you with valuation - the focus of most accounting controversies; financial statement analysis; budget analysis; cost accounting; the analysis and interpretation of product or service cost data and cost accounting reports; price-level adjustments and activity-based costing; and the role of compromises, estimates, assumptions, and omissions in accounting procedures and analytical techniques. As a means of bringing topics covered into sharper focus, the author has included chapter-end discussion questions and "homework" problems. Each chapter also includes a glossary of key terms. A comprehensive, self-study guide for professionals, and a pedagogically consistent and self-contained text for engineering students, Financial and Cost Analysis for Engineering and Technology Management is an indispensable resource for project engineers, project managers, and technical managers, as well as aspiring managers Comptabilité Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006681361&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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