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Books > Business & Economics > Finance & accounting > Accounting > Cost accounting

The Routledge Companion to Performance Management and Control (Hardcover): Elaine Harris The Routledge Companion to Performance Management and Control (Hardcover)
Elaine Harris
R3,847 Discovery Miles 38 470 Shipped within 7 - 12 working days

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

A Philosophy of Management Accounting - A Pragmatic Constructivist Approach (Hardcover): Hanne Norreklit A Philosophy of Management Accounting - A Pragmatic Constructivist Approach (Hardcover)
Hanne Norreklit
R2,580 Discovery Miles 25 800 Shipped within 7 - 11 working days

The book introduces pragmatic constructivism as a paradigm for understanding actors' construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality - facts, possibilities, values and communication - must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors' reality constructions. It is intended for people who do research on or work actively with developing management accounting.

Price and Product-Mix Decisions Under Different Cost Systems (Paperback, 1st ed. 2018): Philipp Plank Price and Product-Mix Decisions Under Different Cost Systems (Paperback, 1st ed. 2018)
Philipp Plank
R1,657 R1,447 Discovery Miles 14 470 Save R210 (13%) Shipped within 7 - 12 working days

Philipp Plank analyses the question, what drives the quality of cost-systems and is the quality of cost-systems directly and at best positively related to the firms' performance. In other words, is it worth investing in complex cost allocation systems or are there environmental and/or production settings in which less enhanced systems perform adequately. Using simulations, a benchmark firm (first-best solution) perfectly allocating cost to products is compared to firms implementing heuristic cost-allocation schemes (second-best solution) to identify the profit gap resulting from decisions based on limited information. Into this discussion, the idea of cost-stickiness is integrated, thereby indicating a new planning approach.

AAT Elements of Costing - Passcards (Spiral bound): BPP Learning Media AAT Elements of Costing - Passcards (Spiral bound)
BPP Learning Media
R180 Discovery Miles 1 800 Shipped within 7 - 12 working days

Passcards provide all the knowledge required for the Elements of Costing unit. Passcards are A6, spiral bound revision aids which students can carry to revise wherever, whenever. Features include: topics presented in the same order as the Course Book, ability to focus on tricky syllabus areas, aid revision by giving clear, visual emphasis to key points, suitable for both paper and computer based exams. Our materials and online equivalents will help ensure you are ready for your assessments and prepared for your career in accounting.

The Controller as Lean Leader - A Novel on Changing Behavior with a Lean Cost Management System (Paperback): Sue Elizabeth... The Controller as Lean Leader - A Novel on Changing Behavior with a Lean Cost Management System (Paperback)
Sue Elizabeth Sondergelt
R808 Discovery Miles 8 080 Shipped within 7 - 12 working days

Traditional accounting systems have become inadequate for today's increasingly competitive global manufacturing environment. They are too complex and too focused on past performance. As manufacturing techniques change and become less labor intensive, accounting methods must also evolve. Regardless of what you call it, Lean accounting is a management accounting system that should be part of every worker's daily activities. The Controller as Lean Leader: A Novel on Changing Behavior with a Lean Cost Management System delineates the differences between cost accounting and cost management. It uses a story format to present a compilation of experiences; some good, some bad, and some humorous. The story follows a fictional manufacturing entity embarking on a Lean change management journey for the second time-having failed at its first attempt at Lean implementation a few years earlier. As the story progresses, readers gain an understanding of what the company will do differently this time around to ensure it doesn't slip backward again as the transformation unfolds. Illustrates the various approaches to Lean implementation Explains Target Costing and describes how to use it to get your budget right the first time around Examines the concept of systems and the importance of defining values in your business Describes what the purpose of a Lean Human Resources (HR) system should be Introduces, with visuals, the little-known importance of the timing of the implementation and integration of the four integral parts of the Lean Cost Management System with the five Lean principles The main character, the Lean Controller, presents her ideas with visuals throughout the book. Discussions between the Lean controller and employees at various levels of the organization illustrate valuable lessons. The many faces of the Lean Controller as expressed through the many examples and stories provide you with the vision and tools to instill the desire to make a difference in workers across your entire organization. While there is no recipe to follow for a Lean change management transformation, the book provides invaluable tips and unveils three new principles to help ensure success in any endeavor.

The Cost of Capital (Hardcover): Eva R. Porras The Cost of Capital (Hardcover)
Eva R. Porras
R1,427 Discovery Miles 14 270 Shipped within 7 - 11 working days

In this book, the relationship between risk, return and the cost of capital is contextualized by relating it to the needs of investors and borrowers, the historical evidence, and theories of choice and behavior. The text spans financial theory, its empirical tests and applications to real-world financial problems while keeping an entertaining easy-to-read style.

Management and Cost Accounting (Paperback, 6th New edition): Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V... Management and Cost Accounting (Paperback, 6th New edition)
Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V Rajan
R1,342 R1,256 Discovery Miles 12 560 Save R86 (6%) Shipped within 7 - 12 working days

Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Management and Cost Accounting, 6th edition with MyAccountingLab access card (ISBN 9781292063553) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab. This popular text offers clear and comprehensive coverage of management and cost accounting for students and professionals. Management and Cost Accounting is the European adaptation of Horngren, Datar and Rajan's leading US text, Cost Accounting: A Managerial Emphasis. The content has been significantly revised to reflect management accounting syllabuses across Europe. Rich in examples and real-life applications, Management and Cost Accounting brings technical and theoretical concepts to life. The international focus of the text is supported by a wealth of case studies featuring companies from around the world, and all coverage is fully updated in line with recent research.

Essentials of Accounts Payable (Paperback): Mary S Schaeffer Essentials of Accounts Payable (Paperback)
Mary S Schaeffer
R780 R569 Discovery Miles 5 690 Save R211 (27%) Shipped within 7 - 13 working days

ESSENTIALS OF ACCOUNTS PAYABLE

Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in accounts payable.

"A real-world approach, with great insights and practical wisdom on all aspects of the accounts payable process. Essentials of Accounts Payable provides accounts payable professionals with a framework for action in a rapidly changing environment."
–Tom Nichols, Division Manager, Accounts Payable Operations, AT&T

"Mary Schaeffer has combined her considerable knowledge of the accounts payable process with the learning and benchmark statistics from top companies to produce a world-class guide to the AP process. Without Mary Schaeffer, and IOMA, AP would still be a neglected financial process without any formal reading to explain the complexities of a process that most companies think is simply paying the bills. This book is a must-read for anyone working in, directing, or managing AP operations, both seasoned professionals and those new to the process."
–Linda Sawyer Sisko, Programs Manager, Cisco Systems, Inc.

"This book does an excellent job of explaining the often complicated basics of the accounts payable functions. It provides a quick snapshot for busy executives who need to know how an accounts payable department should run. It is an excellent update for those executives who need to keep up to date on numerous issues that affect this rapidly evolving profession."
–Adrienne Glasgow, Chief Financial Officer, American Red Cross in Greater New York

The Wiley Essentials Series–because the business world is always changing...and so should you.

Cost Accounting - A Comprehensive Guide (Hardcover): Steven M Bragg Cost Accounting - A Comprehensive Guide (Hardcover)
Steven M Bragg
R4,060 R2,846 Discovery Miles 28 460 Save R1,214 (30%) Shipped within 7 - 13 working days

* Details how cost accounting systems work and how the resulting information can be used.* Includes a list of the most common costing problems, along with recommended solutions.* Provides case studies on costing issues and sample journal entries for the most common cost entries.* Includes a dictionary of cost accounting terminology.* Includes flowcharts and control point listing for several types of costing systems.

Essentials Of Cost Accounting For Health Care Organizations (Paperback, 3rd Revised edition): Steven A. Finkler, David M. Ward,... Essentials Of Cost Accounting For Health Care Organizations (Paperback, 3rd Revised edition)
Steven A. Finkler, David M. Ward, Judith J. Baker
R3,270 Discovery Miles 32 700 Shipped within 7 - 11 working days

Essentials Of Cost Accounting For Health Care Organizations, Third Edition Is A Comprehensive Text That Applies The Tools And Techniques Of Cost Accounting To The Health Services Field. It Is An Essential Tool For All Professionals Who Need To Deal With The Challenges Of Managing Health Facilities In A Difficult Economic Environment. The Third Edition Has An Increased Emphasis On Managed Care As Well As A New Computer-Based Component. It Has Been Thoroughly Revised To Reflect The Recent Changes In Medicare/Medicaid And Includes An All New Chapter On Activity-Based Costing.

Introduction to Cost and Management Accounting (Paperback): Roger Storey Introduction to Cost and Management Accounting (Paperback)
Roger Storey
R1,290 R1,172 Discovery Miles 11 720 Save R118 (9%) Shipped within 7 - 12 working days

This major text covers all the introductory- and intermediate- level cost and management accounting topics in a clear, easy-to-follow, student-friendly style. It is designed for students doing A-Level accounting, accounting degrees or studying for any one of a large number of proffesional accounting qualifications. Written by a college lecturer and examiner with many years of practical cost and management accounting experience, the text uses a number of features to help students gain understanding and to give them the confidence to apply their knowledge: - step-by-step examples throughout the text to explain methods and concepts - a vast number of real examination questions, drawn from AEB, ULEAC, ICCI, RSA, ACCA, AAT, CIMA and undergraduate examination papers - a set of full model answers to all computational questions to facilitate unsupervised study - numerous diagrams and illustrations - key terms and concepts identified and defined in accordance with CIMA official terminology. The book is unique in its field, for it includes topics generally ignored at this level, for example techniques for planning and control of non-manufacturing costs such as distribution, selling and administration. It also provides students with a view of how cost and management accounting operates in the real world. It does this through providing two example sets of periodic management accounts probably the essential cost and management accounting tool. It also includes walk-through descriptions of the major functions of a business, explaining the role of each department and the costs that might be incurred.

Life-Cycle Costing - Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks (Hardcover): Jan... Life-Cycle Costing - Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks (Hardcover)
Jan Emblemsvag
R2,567 R1,806 Discovery Miles 18 060 Save R761 (30%) Shipped within 7 - 13 working days

Manage costs before they occur

"Traditional cost cutting has always had a backward focus and created lots of negative reactions–both rational and irrational. In his new book, Jan Emblemsvag introduces a new forward looking life-cycle approach to cost management. Employing foresight instead of hindsight puts the focus on processes, uncertainty and risks, and future value creation.

"The author’s strong side–besides having a good holistic concept–is the ability to express himself accurately and clearly on very complicated and sophisticated theory. Managers, consultants, and others with interest in cost management will be enlightened and inspired by the book–and no doubt find it of great help in applying the methods and processes that are presented.

"The idea of turning uncertainty into an asset for managers is quite unique. Making budgeting less data-oriented and more risk-oriented is another good idea. The next step now is to make operative approaches and apply the theory in practical situations!"
–John-Erik Stenberg
Considium Consulting Group AS

"This book skillfully combines the ideas of life-cycle costing and activity-based costing to come up with an approach to effectively manage costs in an uncertain environment."
–Dr. Arnold Schneider
Professor of Accounting
Georgia Institute of Technology

Life-Cycle Costing (LCC), a cost projection method typically associated with engineering, allows for the accurate prediction of the total costs a product will incur throughout its life-cycle. Meshing this technique with activity-based costing, risk management, and Monte Carlo analytical methods, Jan Emblemsvåg offers a broad range of businesses a new, more effective approach to cost management in Life-Cycle Costing.

By introducing uncertainty into its models, "Activity-Based LCC" offers managers the clarity of hindsight before costs are actually incurred. Among other features, Life-Cycle Costing includes:

  • Three case studies that demonstrate how Activity-Based LCC affords superior cost management
  • A step-by-step guide to LCC methodology
  • Definitions of key terms
  • A discussion of activity-based costing and risk management fundamentals
  • An appendix with examples of Monte Carlo methods

Life-Cycle Costing provides controllers and cost managers an insider’s look at the next generation of cost management techniques.

The Economics of Information - A Guide to Economic and Cost-Benefit Analysis for Information Professionals, 2nd Edition... The Economics of Information - A Guide to Economic and Cost-Benefit Analysis for Information Professionals, 2nd Edition (Paperback, 2nd Revised edition)
Bruce R. Kingma
R963 Discovery Miles 9 630 Shipped within 7 - 11 working days

Designed for those with little or no prior experience in economics, Kingma's popular and highly acclaimed text clearly presents the fundamentals that users need to develop basic skills for simple cost-benefit analyses of goods and services. It provides students, librarians, and information professionals with a useful introduction to economics and cost-benefit analysis, and it helps them make better financial and management decisions. The book covers cost analysis of information goods and services, benefit analysis, information as a public good, information externalities, intellectual property and monopolies, uncertainty and risk, pricing information, opportunity costs, access versus ownership, and the economics of the Internet and digital libraries. Kingma's clear explanations of economic terms and models are illustrated with examples from library services and information markets-interlibrary loan, reference services, digitization projects, book and journal publishing, newspapers, photocopying services, computer software, and more. In this edition, new research and current examples of economic principles have been incorporated, and there is a new chapter on Internet economics and digital libraries.

Cost and Management Accounting (Paperback, 2nd ed. 1998): Jill Collis, Roger Hussey Cost and Management Accounting (Paperback, 2nd ed. 1998)
Jill Collis, Roger Hussey
R1,007 R914 Discovery Miles 9 140 Save R93 (9%) Shipped within 7 - 12 working days

The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. The second edition of this popular book, covers the principles and techniques of this subject area including the basic methods and procedures. It will prove invaluable to students on a wide range of business and professional courses.

Costing - An Introduction (Paperback, 3rd Revised edition): Colin Drury Costing - An Introduction (Paperback, 3rd Revised edition)
Colin Drury
R2,081 Discovery Miles 20 810 Shipped within 7 - 11 working days

This text is adapted from Drury's Management and Cost Accounting, and is tailored to the needs of a one-year course. It should be of interest to professional and undergraduate students taking a first course in costing, cost management, management accounting or cost and management accounting.

Costing an Introduction - Students' Manual (Paperback, 3rd Ed. 1994): Colin Drury Costing an Introduction - Students' Manual (Paperback, 3rd Ed. 1994)
Colin Drury
R2,070 Discovery Miles 20 700 Shipped within 7 - 11 working days
Competitive Cost-Based Pricing Systems for Modern Manufacturing (Hardcover, New): Robert J Campbell Competitive Cost-Based Pricing Systems for Modern Manufacturing (Hardcover, New)
Robert J Campbell
R1,769 Discovery Miles 17 690 Shipped within 7 - 11 working days

In an era of fierce international competition, manufacturing firms must have a thorough understanding of their cost structure and how that structure relates to pricing and product mix decisions. Two competing conceptual approaches to designing product cost systems that support decision making are Activity-based Costing and the Theory of Constraints. Rather than argue in favor of one to the exclusion of the other, Robert J. Campbell presents a new approach to cost system design that combines the strengths of each school of thought, thereby overcoming the significant limitations of each. The need to price the product mix in order to exploit constrained resources is advocated by the Theory of Constraints, while the need to examine resource consumption from activities, both value adding and non-value adding, to support the principles of JIT is advocated by Activity-based Costing.

After examining the nature of a firM's cost structure as it relates to the activities performed by various functional areas, Campbell discusses the development of activity-based cost systems through an extensive example. Activity-based costing can lead to building excessively complex accounting systems that lack focus and provide confusion about short-run versus long-run changes in the cost structure. After a chapter examining short-run cost behavior and cost relationships, an in-depth discussion of the Theory of Constraints and how it is contrasted to, and complemented by, activity-based costing follows. In these middle chapters the strengths of each methodology are identified and combined into a unified approach to product cost systems. Later chapters provide discussion on pricing strategies, customer profitability analysis, and providing cost measures that recognize either loss of learning or volume-related efficiencies in machine-paced organizations. This book is an important resource for executives or consultants seeking to implement new cost management systems that lead to improved decision making, as well as for educators seeking to reconcile and understand Activity-based Costing and the Theory of Constraints.

Probability, Statistics and Other Frightening Stuff (Hardcover): Alan Jones Probability, Statistics and Other Frightening Stuff (Hardcover)
Alan Jones
R1,356 Discovery Miles 13 560 Shipped within 7 - 12 working days

Probability, Statistics and Other Frightening Stuff (Volume II of the Working Guides to Estimating & Forecasting series) considers many of the commonly used Descriptive Statistics in the world of estimating and forecasting. It considers values that are representative of the `middle ground' (Measures of Central Tendency), and the degree of data scatter (Measures of Dispersion and Shape) around the `middle ground' values. A number of Probability Distributions and where they might be used are discussed, along with some fascinating and useful `rules of thumb' or short-cut properties that estimators and forecasters can exploit in plying their trade. With the help of a `Correlation Chicken', the concept of partial correlation is explained, including how the estimator or forecaster can exploit this in reflecting varying levels of independence and imperfect dependence between an output or predicted value (such as cost) and an input or predictor variable such as size. Under the guise of `Tails of the unexpected' the book concludes with two chapters devoted to Hypothesis Testing (or knowing when to accept or reject the validity of an assumed estimating relationship), and a number of statistically-based tests to help the estimator to decide whether to include or exclude a data point as an `outlier', one that appears not to be representative of that which the estimator is tasked to produce. This is a valuable resource for estimators, engineers, accountants, project risk specialists as well as students of cost engineering.

The Routledge Companion to Behavioural Accounting Research (Hardcover): Theresa Libby, Linda Thorne The Routledge Companion to Behavioural Accounting Research (Hardcover)
Theresa Libby, Linda Thorne
R3,952 Discovery Miles 39 520 Shipped within 7 - 12 working days

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

The Origins of Accounting Culture - The Venetian Connection (Hardcover): Massimo Sargiacomo, Stefano Coronella, Chiara Mio, Ugo... The Origins of Accounting Culture - The Venetian Connection (Hardcover)
Massimo Sargiacomo, Stefano Coronella, Chiara Mio, Ugo Sostero, Roberto Di Pietra
R2,656 Discovery Miles 26 560 Shipped within 7 - 12 working days

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Risk, Opportunity, Uncertainty and Other Random Models (Hardcover): Alan Jones Risk, Opportunity, Uncertainty and Other Random Models (Hardcover)
Alan Jones
R1,342 Discovery Miles 13 420 Shipped within 7 - 12 working days

Risk, Opportunity, Uncertainty and Other Random Models (Volume V in the Working Guides to Estimating and Forecasting series) goes part way to debunking the myth that research and development cost are somewhat random, as under certain conditions they can be observed to follow a pattern of behaviour referred to as a Norden-Rayleigh Curve, which unfortunately has to be truncated to stop the myth from becoming a reality! However, there is a practical alternative in relation to a particular form of PERT-Beta Curve. However, the major emphasis of this volume is the use of Monte Carlo Simulation as a general technique for narrowing down potential outcomes of multiple interacting variables or cost drivers. Perhaps the most common of these in the evaluation of Risk, Opportunity and Uncertainty. The trouble is that many Monte Carlo Simulation tools are `black boxes' and too few estimators and forecasters really appreciate what is happening inside the `black box'. This volume aims to resolve that and offers tips into things that might need to be considered to remove some of the uninformed random input that often creates a misinformed misconception of `it must be right!' Monte Carlo Simulation can be used to model variable determine Critical Paths in a schedule, and is key to modelling Waiting Times and cues with random arisings. Supported by a wealth of figures and tables, this is a valuable resource for estimators, engineers, accountants, project risk specialists as well as students of cost engineering.

Best Fit Lines & Curves - And Some Mathe-Magical Transformations (Hardcover): Alan Jones Best Fit Lines & Curves - And Some Mathe-Magical Transformations (Hardcover)
Alan Jones
R1,353 Discovery Miles 13 530 Shipped within 7 - 12 working days

Best Fit Lines and Curves, and Some Mathe-Magical Transformations (Volume III of the Working Guides to Estimating & Forecasting series) concentrates on techniques for finding the Best Fit Line or Curve to some historical data allowing us to interpolate or extrapolate the implied relationship that will underpin our prediction. A range of simple `Moving Measures' are suggested to smooth the underlying trend and quantify the degree of noise or scatter around that trend. The advantages and disadvantages are discussed and a simple way to offset the latent disadvantage of most Moving Measure Techniques is provided. Simple Linear Regression Analysis, a more formal numerical technique that calculates the line of best fit subject to defined `goodness of fit' criteria. Microsoft Excel is used to demonstrate how to decide whether the line of best fit is a good fit, or just a solution in search of some data. These principles are then extended to cover multiple cost drivers, and how we can use them to quantify 3-Point Estimates. With a deft sleight of hand, certain commonly occurring families of non-linear relationships can be transformed mathe-magically into linear formats, allowing us to exploit the powers of Regression Analysis to find the Best Fit Curves. The concludes with an exploration of the ups and downs of seasonal data (Time Series Analysis). Supported by a wealth of figures and tables, this is a valuable resource for estimators, engineers, accountants, project risk specialists as well as students of cost engineering.

Cost Effectiveness in Medical Education (Paperback, 1 New Ed): Kieran Walsh Cost Effectiveness in Medical Education (Paperback, 1 New Ed)
Kieran Walsh
R827 Discovery Miles 8 270 Shipped within 7 - 11 working days

With economic winter facing many healthcare and health education budgets, the high costs of medical education are bringing it under close scrutiny. However, the costs of not providing high quality medical education - not least human costs in morbidity and mortality from medical error - are also high, presenting medical educators, funding managers, policy makers and economists with an unenviable dilemma. To add to their difficulties, remarkably little has been written on cost effectiveness in medical education, including how to calculate costs, how to get maximal value for money and even what constitutes value for money. In this book, the first of its kind, world leading experts comprehensively outline what is known about cost effectiveness in each of their fields. Undergraduate, postgraduate and continuing professional education are all explored, as are e-learning, simulation, cost benefit analysis and numerous other areas. Lecturers and researchers in medical education, clinical tutors and educational supervisors and appraisers, managers responsible for funding medical education and health economists and health policy makers and shapers will find this an invaluable resource. 'An excellent analysis and explanation of an under-explored subject' - from the Foreword by Sir Liam Donaldson

Cost Accounting in Government - Theory and Applications (Paperback): Zachary Mohr Cost Accounting in Government - Theory and Applications (Paperback)
Zachary Mohr
R959 Discovery Miles 9 590 Shipped within 7 - 11 working days

Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction

Handbook of Cost Management (Hardcover, 2nd Edition): Roman L. Weil, Michael W. Maher Handbook of Cost Management (Hardcover, 2nd Edition)
Roman L. Weil, Michael W. Maher
R2,965 R2,096 Discovery Miles 20 960 Save R869 (29%) Shipped within 7 - 13 working days

Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.

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