Quality and control: an accounting perspective
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | Undetermined |
| Published: |
Westport, Conn. <<[u.a.]>>
Quorum Books
1993
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| Online Access: | Inhaltsverzeichnis |
| Physical Description: | X, 219 S. |
| ISBN: | 0899307671 |
Staff View
MARC
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| 100 | 1 | |a Belkaoui, Ahmed |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Quality and control |b an accounting perspective |c Ahmed Riahi-Belkaoui |
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Record in the Search Index
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| adam_text | CONTENTS
Exhibits ix
Preface xi
1 The Quality Concept 1
2 Accounting for Quality Costs 53
3 Control Principles and Quality: Control of Direct Costs 81
4 Control Principles and Quality: Control of Overhead Costs 103
appendix—Teaching Standard Costs: A Look at Textbook
Differences in Overhead Variance Analysis 119
5 Control Principles and Quality: Control of Mix and Yield
Factors 129
appendix—Direct Material Variances: Review of the Mix
and Yield Variances 141
6 Quantitative Approaches to Control and Quality 157
appendix—The Significance and Investigation of Cost
Variances: Survey and Extensions 189
Index 217
EXHIBITS
1.1 Quality Policy Statement 7
1.2 Portion of a Quality Plan 8
1.3 Quality Cost Report 11
1.4 Corporate Reputation Scores: Quality of Management 16
1.5 Corporate Reputation Scores: Quality of Products/Services 29
1.6 Quality Cost Definitions 44
1.7 Traditional Cost of Quality Concept 49
2.1 ABEL Manufacturing Company, Ltd., Process Cost Summary:
Weighted Average Method 59
2.2 ABEL Manufacturing Company, Ltd., Process Cost Summary:
FIFO Method 60
2.3 ABEL Manufacturing Company, Ltd., Process Cost Summary:
Weighted Average Method 64
2.4 ABEL Manufacturing Company, Ltd., Process Cost Summary:
FIFO Method 66
2.5 ABEL Manufacturing Company, Ltd., Process Cost Summary:
FIFO Method 67
2.6 Quality Cost Report 73
2.7 Quality Cost Relationships 74
3.1 Variance Analysis Based on a Static Budget 86
3.2 Flexible Budget Performance 87
3.3 Variance Analysis Based on Both Flexible and Static Budgets 88
3.4 Analysis of Variances 90
x Exhibits
3.5 Direct-Cost Variances 92
3.6 Feedback Control System 96
3.7 Feedforward Control System 98
4.1 Flexible Factory Overhead Budget 104
4.2 Summary of Factory Overhead Variance Analysis Methods 110
4.3 Data for a Fictional Example 113
4.4 Schedule of Proration of Variances, No Beginning Inventory 114
4.5 Data for Illustration 115
4.6 Schedule of Proration of Variances, with Beginning Inventory 117
4.7 Proration of Variances 118
5.1 Input Data: Control of Nonmanufacturing Activities 131
6.1 Budgeted and Actual Performance: Karabatsos Computing Company 158
6.2 Multilevel Analysis of Profit Variance 162
6.3 Areas in One Tail of the Normal Curve 164
6.4 Ordinates of the Normal Curve 166
6.5 Factors Determining Control Limits for X and R Charts 171
6.6 Weight of Cereals in Boxes 172
6.7 Control Chart for R 173
6.8 Control Chart for X 174
6.9 Reconciliation Samples 175
6.10 Control Chart for P 176
6.11 Covering Samples 177
6.12 Control Chart for C 178
6.13 Cost-Control Decision Chart: Unfavorable Variances 182
6.14 Payoff Table 184
6.15 Deciding under Uncertainty 185
6.16 Opportunity-Cost Table 185
6.17 A Posteriori Probabilities 186
6.18 A Posteriori Analysis 187
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| indexdate | 2024-07-09T23:05:47Z |
| institution | BVB |
| isbn | 0899307671 |
| language | Undetermined |
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| physical | X, 219 S. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Quorum Books |
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| spelling | Belkaoui, Ahmed Verfasser aut Quality and control an accounting perspective Ahmed Riahi-Belkaoui Westport, Conn. <<[u.a.]>> Quorum Books 1993 X, 219 S. txt rdacontent n rdamedia nc rdacarrier HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021722997&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Belkaoui, Ahmed Quality and control an accounting perspective |
| title | Quality and control an accounting perspective |
| title_auth | Quality and control an accounting perspective |
| title_exact_search | Quality and control an accounting perspective |
| title_full | Quality and control an accounting perspective Ahmed Riahi-Belkaoui |
| title_fullStr | Quality and control an accounting perspective Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Quality and control an accounting perspective Ahmed Riahi-Belkaoui |
| title_short | Quality and control |
| title_sort | quality and control an accounting perspective |
| title_sub | an accounting perspective |
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