Management and cost accounting: tools and concepts in a central European context
Gespeichert in:
Hauptverfasser: | , |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Weinheim
Wiley-VCH
[2016]
|
Schlagworte: | |
Online-Zugang: | http://www.wiley-vch.de/publish/dt/books/ISBN978-3-527-50822-8/ Inhaltsverzeichnis |
Beschreibung: | xiv, 304 Seiten Illustrationen, Diagramme 24 cm x 17 cm |
ISBN: | 9783527508228 3527508228 9783527832811 |
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Datensatz im Suchindex
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DE-BY-FWS_katkey | 661183 |
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adam_text |
CONTENTS
P R E FA C E
.
XI
* C H A P T E R 1 IN TRO D U C TIO N TO M A N A G E M E N T A C C O U N
TIN G AND
C OST A C C O U N TIN G
.
1
THE PURPOSE OF
ACCOUNTING.
2
INFORMATION NEEDS IN
BUSINESS.
2
DIFFERENT SOURCES OF INFORMATION FOR
BUSINESSES. 4
A DEFINITION OF
ACCOUNTING.
5
THE JOB OF AN ACCOUNTING
SYSTEM.
5
THE "ACCOUNTING
FAMILY".
6
FINANCIAL ACCOUNTING
.
7
COST AND MANAGEMENT
ACCOUNTING.
9
IS ACCOUNTING A UNIVERSAL
LANGUAGE?.
10
DIFFERENCES IN FINANCIAL
ACCOUNTING.
11
DIFFERENCES IN COST AND MANAGEMENT
ACCOUNTING. 13
NATIONAL DIFFERENCES IN MANAGEMENT ACCOUNTING - PROBLEM OR STRENGTH?
.
15
GERMAN "CONTROLLERS* VERSUS "MANAGEMENT ACCOUNTANTS*
. 16
THE ROLE OF A CONTROLLER IN A BUSINESS ORGANIZATION
.
17
ETHICAL ASPECTS OF
ACCOUNTING.
19
* C H A P T E R 2 C OST TERM S AND C OST C O N C E P TS
. 2 3
THE MEANING OF *COST* IN
BUSINESS.
24
COMPARING COST WITH OTHER ACCOUNTING
MEASURES. 26
COMPANY GOALS AS STARTING POINT OF ACCOUNTING
MEASURES. 26
DIFFERENT ACCOUNTING MEASURES FOR DIFFERENT
PURPOSES. 26
RECEIPTS AND PAYMENTS: CHANGES IN A COMPANY*S CASH POSITION
.
26
PROCEEDS AND EXPENDITURES: CHANGES IN A COMPANY*S MONETARY ASSETS
.
27
INCOME AND EXPENSES: CHANGES IN A COMPANY*S TOTAL ASSETS
.
28
REVENUES AND COSTS: CHANGES IN A COMPANY*S REQUIRED ASSETS
.
29
COMPARING DIFFERENT VALUE CONCEPTS IN BUSINESS OPERATIONS
.
30
COST REVISITED: AN OVERVIEW OF DIFFERENT COST CONCEPTS
.
39
O VERVIEW
.
39
COST CONCEPTS FOR PREDICTING COST
BEHAVIOR.
39
COST CONCEPTS FOR COMPARING
COST.
43
COST CONCEPTS FOR DIFFERENTIATING TIME REFERENCE
.
44
COST CONCEPTS FOR DECISION
MAKING.
46
COST CONCEPTS FOR ASSIGNING COST TO DIFFERENT OBJECTS
.
48
COST CONCEPTS FOR ANALYZING CASH
RELEVANCE.
50
COST CONCEPTS FOR PREPARING FINANCIAL STATEMENTS
.
52
RELEVANCE OF COST CATEGORIES FOR BUSINESS MANAGEMENT
.
53
* C H A P T E R 3 C OST B E H A V IO R AND C OST E S TIM A TIO N
.
6 1
THINGS TO KNOW ABOUT COST
BEHAVIOR.
62
NO COSTS WITHOUT COST
DRIVERS!.
63
TYPICAL SHAPES OF COST
FUNCTIONS.
64
COST STICKINESS AND COST ELASTICITY
.
67
MATHEMATICAL MODELS OF COST BEHAVIOR: COST FUNCTIONS
.
69
METHODS FOR ESTIMATING
COST.
72
HEURISTICS.
72
CONFERENCE M
ETHOD.
73
ACCOUNT ANALYSIS M
ETHOD.
73
SCATTERPLOTS AND VISUAL FIT
METHOD.
74
HIGH-LOW
METHOD.
75
REGRESSION
ANALYSIS.
76
ENGINEERING METHOD (PHYSICAL MEASUREMENT)
.
78
COMPARISON OF METHODS AND
EXAMPLES.
79
* C H A P T E R 4 T H E BASIC S TRU C TU RE O F A C O ST A C C O U N TIN
G
S Y S TE M
.
8 9
COST ACCOUNTING AS INFORMATION SOURCE IN BUSINESS
.
90
DEFINING THE CONCEPTUAL FRAMEWORK FOR A COST ACCOUNTING SYSTEM
.
92
DEFINING RELEVANT COST
OBJECTS.
93
THE MINIMUM
SET-UP.
93
THE ADVANCED
SET-UP.
95
DEFINING PRINCIPLES FOR RECORDING AND ALLOCATING
COST. 96
COMPARING COST ALLOCATION
PRINCIPLES.
101
COMPARISON.
105
DEFINING TIME REFERENCE AND COST ACCOUNTING PERIODS
.
106
GENERAL COST ACCOUNTING PRINCIPLES
.
109
THE BASIC LAYOUT OF A COST ACCOUNTING SYSTEM
.
.
I L L
IT AS AN ENABLER OF COST ACCOUNTING SYSTEMS
.
113
* C H A P T E R 5 C OST TYPE A C C O U N TIN G
. 1
1 7
PURPOSE AND NATURE OF COST TYPE
ACCOUNTING.
118
COST CATEGORIZATIONS USED IN COST TYPE
ACCOUNTING. 119
COST CATEGORIZATION CHART AND CHART OF
ACCOUNTS. 119
HOW TO VALUE RESOURCE
CONSUMPTION.
122
MAIN COST TYPES IN
DETAIL.
123
COST OF M
ATERIAL.
124
COST OF
LABOR.
128
ASSET-RELATED
COST.
129
COST OF FINANCING / COST OF
CAPITAL.
130
THIRD PARTY
COST.
130
TAXES AND PUBLIC
FEES.
131
IMPUTED
COST.
132
IMPUTED
DEPRECIATION.
133
IMPUTED
INTEREST.
138
IMPUTED RISK
CHARGES.
142
IMPUTED MANAGEMENT
SALARIES.
144
IMPUTED
RENT.
145
* C H A P T E R 6 C OST C E N TE R A C C O U N TIN G
.1 5 1
PURPOSE AND NATURE OF COST CENTER
ACCOUNTING.
152
SPLITTING THE ORGANIZATION INTO COST
CENTERS.
154
NUMBER OF COST CENTERS IN
PRACTICE.
155
PRIMARY COST
ALLOCATION.
157
THE COST ALLOCATION
CHART.
159
OVERVIEW COST ALLOCATION CHART FOR COMPARING MULTIPLE COST CENTERS
.
160
DETAILED COST ALLOCATION CHART FOR MANAGING SUB-UNIT
COST. 160
DETERMINING THE ALLOCATION BASE FOR OVERHEAD
COSTS. 161
DETERMINING OVERHEAD ALLOCATION
RATES.
165
INTERNAL SUPPORT DEPARTMENT COST
ALLOCATION.
165
COST ALLOCATION PROBLEMS IN INTERNAL SUPPORT
DEPARTMENTS. 166
COMBINING SUPPORT COST ALLOCATION PRINCIPLES - AN EXAMPLE
.
168
ALLOCATING COSTS OF MULTIPLE SUPPORT DEPARTMENTS
.
171
DIRECT M
ETHOD.
175
STEP-DOWN M
ETHOD.
177
RECIPROCAL M
ETHOD.
180
ITERATIVE M
ETHOD.
182
DOES SUPPORT DEPARTMENT COST ALLOCATION REALLY
MATTER?. 184
* C H A P T E R 7 C OST U N IT A C C O U N TIN G (P RO D U C T C O S TIN
G )
.
1 9 1
PURPOSE OF PRODUCT
COSTING.
192
OVERVIEW OF PRODUCT COSTING
METHODS.
194
PROCESS
COSTING.
195
SINGLE-STAGE PROCESS
COSTING.
196
TWO-STAGE PROCESS
COSTING.
196
MULTI-STAGE PROCESS
COSTING.
197
EQUIVALENCE COEFFICIENT
COSTING.
199
MULTI-STAGE EQUIVALENCE COEFFICIENT COSTING
.
202
JOB ORDER
COSTING.
203
SIMPLE JOB ORDER
COSTING.
204
EXTENDED JOB ORDER
COSTING.
206
DEPARTMENT-BASED
COSTING.
209
MACHINE HOUR-BASED COSTING
.
212
JOINT PRODUCT
COSTING.
214
* C H A P T E R 8 A B S O RP TIO N C O STIN G VERSUS V A RIA B LE C O S
TIN G
.
2 2 1
ACCOUNTING FOR
PROFITS.
222
ABSORPTION
COSTING.
223
ABSORPTION COSTING
EXAMPLE.
224
STRENGTHS OF ABSORPTION COSTING
.
226
WEAKNESSES OF ABSORPTION C OSTING
.
227
VARIABLE
COSTING.
229
MULTI-STEP VARIABLE
COSTING.
231
VARIABLE COSTING
EXAMPLE.
233
DECISION MAKING WITH VARIABLE
COSTING.
235
PRODUCT PORTFOLIO
DECISIONS.
235
PRODUCT MIX
DECISIONS.
237
PRODUCT MIX DECISIONS UNDER CAPACITY CONSTRAINTS
.
238
SPECIAL
ORDERS.
240
OUTSOURCING
DECISIONS.
242
OUTSOURCING DECISIONS AND OPPORTUNITY
COSTS. 245
QUALITATIVE FACTORS INFLUENCING OUTSOURCING DECISIONS
.
246
COST-VOLUME-PROFIT
DECISIONS.
249
BREAK-EVEN
ANALYSIS.
249
GRAPH METHOD FOR BREAK-EVEN ANALYSIS
.
252
TARGET OPERATING
INCOME.
253
SENSITIVITY ANALYSIS FOR COST-VOLUME-PROFIT DECISIONS
.
254
ASSUMPTIONS IN COST-VOLUME-PROFIT
ANALYSIS.
256
STRENGTHS OF VARIABLE COSTING
.
257
WEAKNESSES OF VARIABLE
COSTING.
257
* C H A P T E R 9 C OST P LAN N IN G , S TA N D A RD C O STIN G AND
V A RIA N C E A N A LY S IS
.2
6 3
THE IMPORTANCE OF COST
PLANNING.
264
CONCEPTUAL APPROACHES TO COST
PLANNING.
265
STATIC COST
PLANNING.
266
FLEXIBLE COST
PLANNING.
268
FLEXIBLE COST PLANNING BASED ON FULL ABSORPTION
COST. 269
FLEXIBLE COST PLANNING BASED ON VARIABLE
COST. 273
STANDARD COSTS AS BASIS FOR COST PLANNING AND COST
MANAGEMENT. 274
VARIANCE ANALYSIS FOR COST
MANAGEMENT.
275
TYPES OF COST
VARIANCES.
277
THE PROBLEM OF OVERLAPPING SUB-VARIANCES
.
279
APPROACHES TO DEALING WITH OVERLAPPING COST VARIANCES
.
282
ALTERNATIVE
METHOD.
285
PROPORTIONAL M
ETHOD.
286
CUMULATIVE M
ETHOD.
288
DIFFERENTIAL-CUMULATIVE M
ETHOD.
292
B IB LIO G RA P H Y
.
2 9 7
IN D E X
.
3 0 1 |
any_adam_object | 1 |
author | Taschner, Andreas Charifzadeh, Michel 1973- |
author_GND | (DE-588)136380042 (DE-588)123890896 |
author_facet | Taschner, Andreas Charifzadeh, Michel 1973- |
author_role | aut aut |
author_sort | Taschner, Andreas |
author_variant | a t at m c mc |
building | Verbundindex |
bvnumber | BV043638055 |
classification_rvk | QP 830 |
ctrlnum | (OCoLC)952090958 (DE-599)DNB1079289364 |
dewey-full | 650 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 650 - Management and auxiliary services |
dewey-raw | 650 |
dewey-search | 650 |
dewey-sort | 3650 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
format | Book |
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genre_facet | Lehrbuch |
id | DE-604.BV043638055 |
illustrated | Illustrated |
indexdate | 2024-08-05T08:33:15Z |
institution | BVB |
institution_GND | (DE-588)16179388-5 |
isbn | 9783527508228 3527508228 9783527832811 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029051940 |
oclc_num | 952090958 |
open_access_boolean | |
owner | DE-1050 DE-573 DE-1049 DE-29T DE-Aug4 DE-20 DE-19 DE-BY-UBM DE-824 DE-473 DE-BY-UBG DE-703 DE-862 DE-BY-FWS DE-M347 DE-863 DE-BY-FWS DE-83 DE-739 |
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physical | xiv, 304 Seiten Illustrationen, Diagramme 24 cm x 17 cm |
publishDate | 2016 |
publishDateSearch | 2016 |
publishDateSort | 2016 |
publisher | Wiley-VCH |
record_format | marc |
spellingShingle | Taschner, Andreas Charifzadeh, Michel 1973- Management and cost accounting tools and concepts in a central European context Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
subject_GND | (DE-588)4032592-1 (DE-588)4125415-6 (DE-588)4123623-3 |
title | Management and cost accounting tools and concepts in a central European context |
title_auth | Management and cost accounting tools and concepts in a central European context |
title_exact_search | Management and cost accounting tools and concepts in a central European context |
title_full | Management and cost accounting tools and concepts in a central European context Andreas Taschner and Michel Charifzadeh |
title_fullStr | Management and cost accounting tools and concepts in a central European context Andreas Taschner and Michel Charifzadeh |
title_full_unstemmed | Management and cost accounting tools and concepts in a central European context Andreas Taschner and Michel Charifzadeh |
title_short | Management and cost accounting |
title_sort | management and cost accounting tools and concepts in a central european context |
title_sub | tools and concepts in a central European context |
topic | Kostenrechnung (DE-588)4032592-1 gnd Management Accounting (DE-588)4125415-6 gnd |
topic_facet | Kostenrechnung Management Accounting Lehrbuch |
url | http://www.wiley-vch.de/publish/dt/books/ISBN978-3-527-50822-8/ http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029051940&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT taschnerandreas managementandcostaccountingtoolsandconceptsinacentraleuropeancontext AT charifzadehmichel managementandcostaccountingtoolsandconceptsinacentraleuropeancontext AT wileyvch managementandcostaccountingtoolsandconceptsinacentraleuropeancontext |
Inhaltsverzeichnis
THWS Würzburg Zentralbibliothek Lesesaal
Signatur: |
1000 QP 830 T197 |
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Exemplar 1 | ausleihbar Verfügbar Bestellen |
THWS Schweinfurt Zentralbibliothek Lesesaal
Signatur: |
2000 QP 830 T197 |
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Exemplar 1 | ausleihbar Verfügbar Bestellen |