Activity-based models for cost management systems:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. u.a.
Quorum Books
1995
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 283 S. |
| ISBN: | 0899309658 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Exhibits and Tables vii
I. Management Accounting Concepts and Systems 1
1. Concepts and Terminology 3
2. Job Order Costing for Manufacturing 21
3. Standard Costing 33
4. Budgeting 47
5. Allocation of Indirect Costs 73
II. Activity Based Costing Systems 97
6. The Environment for Activity Based Systems 99
7. Activity Based Systems 111 }
8. Designing Activity Based Systems 119 /
9. Activity Based Costing for Manufacturing 137
10. Activity Based Analysis for Services 147
11. Activity Based Costing for Marketing 155
III. Managerial Accounting Analysis and Control 177
12. Cost Behavior 179
13. Breakeven and Contribution Margin Analysis 197
14. Relevant Costs and Revenues 215
15. Capital Budgeting 231
16. Return on Investment and Transfer Pricing 261
Bibliography 279
Index 281
Exhibits and Tables
EXHIBITS
1 1 Accounting Model Cost of Goods Sold 16
1 2 Summary of Manufacturing Costs, Month Ended June 16
30, 19X5
1 3 Cost of Goods Manufactured Statement: Month Ended 17
June 30, 19X5
1 4 Income Statement, Month Ended June 30, 19X5 19
2 1 Illustration of Job Order Cost Record: Washmont 23
Manufacturing Company
2 2 Factory Overhead Costs 25
2 3 Actual and Predetermined Rates 26
2 4 Washmont Company Budgeted Monthly Production 27
Costs
2 5 Washmont Company Actual Production Data 28
2 6 Washmont Company Applied Overhead Usmg 29
Departmental Rates
4 1 Porter Company Quarterly Sales Budget for Year 51
Ended December 31, 19X1
4 2 Porter Company Production Budget for Year Ended 52
December 31, 19X1
4 3 Porter Company Cash Receipts Budget 54
5 1 Traditional versus ABC Methods 75
5 2 Two Stage Allocations 81
vijj Exhibits and Tables
6 1 Total Cost Management 105
7 1 Customer and Product Costs as Viewed by Activity 113
Based Costing/Activity Based Management
8 1 Implementation Procedure for Activity Based Costing 120
8 2 Traditional versus Activity Based Costing View 121
8 3 Typical Activities in Manufacturing Settings 122
8 4 Activity Based Costing Philosophy 124
8 5 Tracing Resources 125
8 6 Typical Activity Centers—Manufacturing 126
8 7 Typical Cost Drivers 130
9 1 Project Team Selections 138
10 1 Activity Based Analysis 149
11 1 Marketing Activities 155
11 2 Auburn Company Product Line Data, Year 19X3 167
11 3 Auburn Company—Business Processes: Calculation of 168
Total Costs and Cost Rates per Unit
11 4 Auburn Company—Sales and Orders by Territory in 169
Units, Year 19X3
11 5 Auburn Company—Profitability Statement by Territory, 169
All Products, Year 19X3
11 6 Auburn Company Profitability Statement by Product 170
Lme, All Territories, Year 19X3
11 7 Auburn Company Profitability Statement for West 171
Territory, All Products, Year 19X3
11 8 Auburn Company—Profitability Statement for South 172
Territory, All Products, Year 19X3
11 9 Auburn Company—Contribution Margin Approach for 173
West Territory, Product C, Year 19X3
11 10 Auburn Company—Contribution Margin Approach for 174
South Territory, Product C, Year 19X3
11 11 Auburn Company Pro Forma Profitability Statement, 175
Elimination of Product C, Year 19X3
13 1 Contribution Margin Analysis 200
Exhibits and Tables ix
13 2 Traditional and Contribution Margin Income Statement 201
Formats Compared
14 1 Differential Costs and Revenues 215
14 2 Differential Cost Analysis 216
14 3 Tax Effect on Depreciation and Gains and Losses 218
14 4 Estimated Income by Product Line 219
14 5 Effect of Dropping a Division 221
14 6 Reallocation of Costs 221
14 7 Residual Approach 222
14 8 Differential Effect of Dropping a Division 223
14 9 Contribution Margin Data for Product Lines 227
14 10 Constraints on Inputs 228
14 11 Sell or Process Further 229
15 1 Net Present Value Method 238
15 2 Total Cost Approach 239
15 3 Comparison with Differential Approach 240
15 4 Net Present Value Format 241
15 5 Incremental Cash Inflows 242
15 6 Trade ins 242
15 7 Overhauls 243
15 8 Working Capital 244
15 9 Salvage Value 244
15 10 Summary of Net Present Value Method 247
15 11 IRR Method 249
15 12 MIRR Method 250
x Exhibits and Tables
TABLES
A15.1 Present Value of $1 257
A 15.2 Present Value of an Ordinary Annuity of $1 258
A15.3 Future Value of $1 259
A 15.4 Future Value of an Ordinary Annuity of $1 260
|
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| dewey-full | 658.15/52 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/52 |
| dewey-search | 658.15/52 |
| dewey-sort | 3658.15 252 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV010375530 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:51:25Z |
| institution | BVB |
| isbn | 0899309658 |
| language | English |
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| owner_facet | DE-473 DE-BY-UBG DE-739 DE-188 |
| physical | X, 283 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Quorum Books |
| record_format | marc |
| spelling | Lewis, Ronald J. Verfasser aut Activity-based models for cost management systems Ronald J. Lewis Activity based models for cost management systems 1. publ. Westport, Conn. u.a. Quorum Books 1995 X, 283 S. txt rdacontent n rdamedia nc rdacarrier Cost accounting gtt Management accounting gtt Cost accounting Cost control Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Numerisches Modell (DE-588)4338132-7 gnd rswk-swf Prozesskostenrechnung (DE-588)4273840-4 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 s Numerisches Modell (DE-588)4338132-7 s DE-604 Prozesskostenrechnung (DE-588)4273840-4 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006907445&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lewis, Ronald J. Activity-based models for cost management systems Cost accounting gtt Management accounting gtt Cost accounting Cost control Kostenmanagement (DE-588)4323274-7 gnd Numerisches Modell (DE-588)4338132-7 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd |
| subject_GND | (DE-588)4323274-7 (DE-588)4338132-7 (DE-588)4273840-4 |
| title | Activity-based models for cost management systems |
| title_alt | Activity based models for cost management systems |
| title_auth | Activity-based models for cost management systems |
| title_exact_search | Activity-based models for cost management systems |
| title_full | Activity-based models for cost management systems Ronald J. Lewis |
| title_fullStr | Activity-based models for cost management systems Ronald J. Lewis |
| title_full_unstemmed | Activity-based models for cost management systems Ronald J. Lewis |
| title_short | Activity-based models for cost management systems |
| title_sort | activity based models for cost management systems |
| topic | Cost accounting gtt Management accounting gtt Cost accounting Cost control Kostenmanagement (DE-588)4323274-7 gnd Numerisches Modell (DE-588)4338132-7 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd |
| topic_facet | Cost accounting Management accounting Cost control Kostenmanagement Numerisches Modell Prozesskostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006907445&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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