Bookkeeping, cost accounting and economics: introduction to business administration and management
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Norderstedt
Books on Demand GmbH
2006
|
| Ausgabe: | 1. Aufl. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 205 S. graph. Darst. 22 cm |
| ISBN: | 9783833469213 3833469218 |
Internformat
MARC
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| 245 | 1 | 0 | |a Bookkeeping, cost accounting and economics |b introduction to business administration and management |c Olaf Neubauer. Unter Mitw. von Antje Praefcke und Carol Otterbach |
| 250 | |a 1. Aufl. | ||
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Datensatz im Suchindex
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| adam_text | Titel: Bookkeeping, cost accounting and economics
Autor: Neubauer, Olaf
Jahr: 2006
Contents
1 Bookkeeping 10
1.1 The Balance Sheet 10
1.2 Different Balance Sheet Changes 16
1.3 Revenues and Expenses 20
1.4 Inventory and Different Methods of its Valuation for the
Calculation of the Cost of Sales 23
1.5 Depreciation Methods for Noncurrent Assets 27
1.6 Equity and Liabilities 31
1.7 What is a Cash Flow Statement? 3 5
1.8 Ratios 42
2 Cost Accounting 51
2.1 Introduction 51
2.2 Cost Element Accounting 52
2.3 Cost Center Accounting 55
2.3.1 What is Cost Center Accounting? 55
2.3.2 Cost Allocation Methods 56
2.3.2.1 Direct Allocation Method 57
2.3.2.2 Step-Down Allocation Method 59
2.3.2.3 Reciprocal Allocation Method 61
2.4 Product Cost Accounting 65
2.4.1 Product Costing Scheme 65
2.4.2 Products of a Joint Production Process 66
2.4.3 Accounting for By-Products 70
2.4.4 Product Costing per Period 72
2.5 Cost-Volume-Profit (CVP) Analysis 74
2.5.1 Essentialsof CVP Analysis 74
2.5.2 Mathematical Methods for Determining the Break-even Point 76
2.5.2.1 Equation Method 77
2.5.2.2 Contribution Margin Method 77
2.5.2.3 Graph Methods 78
2.5.2.3.1 Cost-Volume-Profit Graph 78
2.5.2.3.2 Profit-Volume Graph 79
2.6 What is the Difference between Variable Costing and
Absorption Costing? 82
2.6.1 Introduction 82
2.6.2 Calculating and Explaining Differences in Operating Income 83
2.6.3 Advantages and Disadvantages of Absorption Costing 90
2.6.4 Combination of Absorption and Variable Costing with
Actüal, Normal and Standard Costing 92
2.6.5 Different Denominator-Level Capacity Concepts for
Absorption Costing 93
2.6.6 Stepwise Contribution Accounting 95
3 Economics 99
3.1 Vocational School, Apprenticeship and Banking 99
3.2 Quantitative Models for the Planning, Management and Control
of Stocks 105
3.2.1 Introduction 105
3.2.2 Economic Order Quantity 106
3.2.2.1 Tabulation Method 108
3.2.2.2 Graphical Method 108
3.2.2.3 Formula Method 109
3.2.3 Economic Order Quantity with Respect to Quantity Discount 111
3.2.4 Determining the Re-order Point and other Stock Figures 112
3.2.5 ABC Classification Method 114
3.3 Benchmarking 118
3.4 Office Equipment 118
3.5 Capital Investment Decisions 120
3.5.1 Discounted Cash Flow (DCF) Methods 120
3.5.1.1 Net Present Value (NPV) Method 121
3.5.1.2 Internal Rate of Return (IRR) Method 123
3.5.1.3 Comparison of NPV and IRR Method 125
3.5.1.4 Modified Internal Rate of Return (MRR) Method 127
3.5.2 Methods Ignoring the Time Value ofMoney 129
3.5.2.1 Payback Method 129
3.5.2.2 Accounting Rate of Return Method 131
Appendix 135
Table 1: Discount Factors 135
Table 2: Cumulative Discount Factors 135
Chronological Vocabulary List 136
Alphabetical Vocabulary List (English - German) 158
Alphabetical Vocabulary List (German - English) 180
|
| adam_txt |
Titel: Bookkeeping, cost accounting and economics
Autor: Neubauer, Olaf
Jahr: 2006
Contents
1 Bookkeeping 10
1.1 The Balance Sheet 10
1.2 Different Balance Sheet Changes 16
1.3 Revenues and Expenses 20
1.4 Inventory and Different Methods of its Valuation for the
Calculation of the Cost of Sales 23
1.5 Depreciation Methods for Noncurrent Assets 27
1.6 Equity and Liabilities 31
1.7 What is a Cash Flow Statement? 3 5
1.8 Ratios 42
2 Cost Accounting 51
2.1 Introduction 51
2.2 Cost Element Accounting 52
2.3 Cost Center Accounting 55
2.3.1 What is Cost Center Accounting? 55
2.3.2 Cost Allocation Methods 56
2.3.2.1 Direct Allocation Method 57
2.3.2.2 Step-Down Allocation Method 59
2.3.2.3 Reciprocal Allocation Method 61
2.4 Product Cost Accounting 65
2.4.1 Product Costing Scheme 65
2.4.2 Products of a Joint Production Process 66
2.4.3 Accounting for By-Products 70
2.4.4 Product Costing per Period 72
2.5 Cost-Volume-Profit (CVP) Analysis 74
2.5.1 Essentialsof CVP Analysis 74
2.5.2 Mathematical Methods for Determining the Break-even Point 76
2.5.2.1 Equation Method 77
2.5.2.2 Contribution Margin Method 77
2.5.2.3 Graph Methods 78
2.5.2.3.1 Cost-Volume-Profit Graph 78
2.5.2.3.2 Profit-Volume Graph 79
2.6 What is the Difference between Variable Costing and
Absorption Costing? 82
2.6.1 Introduction 82
2.6.2 Calculating and Explaining Differences in Operating Income 83
2.6.3 Advantages and Disadvantages of Absorption Costing 90
2.6.4 Combination of Absorption and Variable Costing with
Actüal, Normal and Standard Costing 92
2.6.5 Different Denominator-Level Capacity Concepts for
Absorption Costing 93
2.6.6 Stepwise Contribution Accounting 95
3 Economics 99
3.1 Vocational School, Apprenticeship and Banking 99
3.2 Quantitative Models for the Planning, Management and Control
of Stocks 105
3.2.1 Introduction 105
3.2.2 Economic Order Quantity 106
3.2.2.1 Tabulation Method 108
3.2.2.2 Graphical Method 108
3.2.2.3 Formula Method 109
3.2.3 Economic Order Quantity with Respect to Quantity Discount 111
3.2.4 Determining the Re-order Point and other Stock Figures 112
3.2.5 ABC Classification Method 114
3.3 Benchmarking 118
3.4 Office Equipment 118
3.5 Capital Investment Decisions 120
3.5.1 Discounted Cash Flow (DCF) Methods 120
3.5.1.1 Net Present Value (NPV) Method 121
3.5.1.2 Internal Rate of Return (IRR) Method 123
3.5.1.3 Comparison of NPV and IRR Method 125
3.5.1.4 Modified Internal Rate of Return (MRR) Method 127
3.5.2 Methods Ignoring the Time Value ofMoney 129
3.5.2.1 Payback Method 129
3.5.2.2 Accounting Rate of Return Method 131
Appendix 135
Table 1: Discount Factors 135
Table 2: Cumulative Discount Factors 135
Chronological Vocabulary List 136
Alphabetical Vocabulary List (English - German) 158
Alphabetical Vocabulary List (German - English) 180 |
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| discipline | Wirtschaftswissenschaften |
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| index_date | 2024-07-02T19:44:49Z |
| indexdate | 2024-07-09T21:11:03Z |
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| isbn | 9783833469213 3833469218 |
| language | English |
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| physical | 205 S. graph. Darst. 22 cm |
| publishDate | 2006 |
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| spelling | Neubauer, Olaf 1968- Verfasser (DE-588)128460474 aut Bookkeeping, cost accounting and economics introduction to business administration and management Olaf Neubauer. Unter Mitw. von Antje Praefcke und Carol Otterbach 1. Aufl. Norderstedt Books on Demand GmbH 2006 205 S. graph. Darst. 22 cm txt rdacontent n rdamedia nc rdacarrier Betriebswirtschaftslehre (DE-588)4069402-1 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Betriebswirtschaftslehre (DE-588)4069402-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016304041&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Neubauer, Olaf 1968- Bookkeeping, cost accounting and economics introduction to business administration and management Betriebswirtschaftslehre (DE-588)4069402-1 gnd |
| subject_GND | (DE-588)4069402-1 (DE-588)4123623-3 |
| title | Bookkeeping, cost accounting and economics introduction to business administration and management |
| title_auth | Bookkeeping, cost accounting and economics introduction to business administration and management |
| title_exact_search | Bookkeeping, cost accounting and economics introduction to business administration and management |
| title_exact_search_txtP | Bookkeeping, cost accounting and economics introduction to business administration and management |
| title_full | Bookkeeping, cost accounting and economics introduction to business administration and management Olaf Neubauer. Unter Mitw. von Antje Praefcke und Carol Otterbach |
| title_fullStr | Bookkeeping, cost accounting and economics introduction to business administration and management Olaf Neubauer. Unter Mitw. von Antje Praefcke und Carol Otterbach |
| title_full_unstemmed | Bookkeeping, cost accounting and economics introduction to business administration and management Olaf Neubauer. Unter Mitw. von Antje Praefcke und Carol Otterbach |
| title_short | Bookkeeping, cost accounting and economics |
| title_sort | bookkeeping cost accounting and economics introduction to business administration and management |
| title_sub | introduction to business administration and management |
| topic | Betriebswirtschaftslehre (DE-588)4069402-1 gnd |
| topic_facet | Betriebswirtschaftslehre Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016304041&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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