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

Controller's Guide to Costing (Hardcover): Steven M Bragg Controller's Guide to Costing (Hardcover)
Steven M Bragg
R1,457 R1,036 Discovery Miles 10 360 Save R421 (29%) Shipped within 7 - 13 working days

Controllera s Guide to Costing is a comprehensive source for all issues related to cost accounting, detailing aspects of creating costing systems, how cost accounting systems work, interpreting the results, and how the resulting information can be used, including:* Provides an overview of various costing methodologies.* Written in easy to understand language - from one controller to another.* Includes information on application, implementation, reporting, problems that can arise, and example case studies.

Activity-Based Costing - Making It Work for Small and Mid-Sized Companies (Paperback, 2nd Edition): Douglas T. Hicks Activity-Based Costing - Making It Work for Small and Mid-Sized Companies (Paperback, 2nd Edition)
Douglas T. Hicks
R1,720 R1,221 Discovery Miles 12 210 Save R499 (29%) Shipped within 7 - 13 working days

Practical, easy-to-follow ABC guidelines for small and mid-sized businesses

Incorporating activity-based costing (ABC) concepts into your business without relying on the usual complex ABC jargon can be a daunting task–even for the most experienced accountant. In Activity-Based Costing: Making It Work for Small and Mid-Sized Companies, professional accountant Douglas Hicks shows you how to sharpen your competitive edge while bringing you the "total package" of cost information–not just the computational elements. Using an approach developed while solving problems for small and mid-sized companies, Hicks has created a reader-friendly, comprehensive narrative covering every aspect of the ABC industry, including step-by-step instructions for building a cost accumulation and distribution model for any size business. With examples taken from Fortune 1000 companies, readers will find a wealth of information on ABC features, including:

  • The logic behind ABC and its cost flow-down steps
  • How to get the maximum benefits from ABC for your small or mid-sized business
  • Case studies on emerging cost flow-down structures
  • The most appropriate ways to change to multiple costing rates and bases
  • Using ABC to perform "what if" analyses
  • The danger of measuring costs using generally accepted accounting principles
  • Applying decision costing and long-term contracts to your business

If your company is looking to dramatically improve its current cost information systems, this book is a must-read. You can have that crucial competitive edge. Activity-Based Costing: Making It Work for Small and Mid-Sized Companies will show you how.

A Basic Guide for Valuing a Company (Paperback, 2nd Edition): Wilbur M Yegge A Basic Guide for Valuing a Company (Paperback, 2nd Edition)
Wilbur M Yegge
R918 R665 Discovery Miles 6 650 Save R253 (28%) Shipped within 7 - 13 working days

The Groundwork of Company Valuation for First-time Buyers and Sellers

A Basic Guide for Valuing a Company has helped thousands of first-time buyers and sellers realize a fair, substantiated value for small businesses. Now in its Second Edition, this book covers common valuation techniques and myths, tips for determining tangible and intangible values, sample balance sheets and income statements, and approaches to valuing start-up technology and dot-com businesses.

This nuts-and-bolts guide addresses publicly traded and privately held firms, including traditional brick-and-mortar companies and the intellectual property industry. With a clear, concise writing style, the author walks readers through common practices for valuing, from collecting data to arriving at a saleable figure for all types of businesses, including professional practice, manufacturing, wholesale distributors, and a variety of retail operations. This new edition features perspectives on nontraditional valuation practices, guidance for using an excess earnings method, and an abundance of case studies from actual companies.

In order to make the most profitable decisions, before putting a business on the market or making an offer to acquire one, every beginning business purchaser and seller should read A Basic Guide for Valuing a Company, Second Edition.

Pricing for Profitability - Activity-Based Pricing for Competitive Advantage (Hardcover): John L Daly Pricing for Profitability - Activity-Based Pricing for Competitive Advantage (Hardcover)
John L Daly
R2,479 R1,744 Discovery Miles 17 440 Save R735 (30%) Shipped within 7 - 13 working days

Activity-based pricing: the new paradigm for maximum profitability

Pricing for Profitability introduces activity-based pricing, a new paradigm for improving profitability by reducing the occurrence of pricing mistakes and placing less emphasis on increasing revenue and more on improving profits. Activity-based pricing will help any company set prices that are attractive to buyers and profitable for the company. Pricing for Profitability teaches activity-based pricing to help you make better pricing decisions based on customer demand and a better understanding of what really causes profits. It will help you prevent underpricing and generate a healthier financial return.

Simply organized and nontechnical, this in-depth treatment covers the ten vital topics of activity-based pricing. A wealth of examples that illustrate the points made in the text include activity-based pricing models used in real industries. Designed for everyone involved with the pricing process, Pricing for Profitability provides a comprehensive understanding of how to use pricing to gain the competitive advantage.

Activity-Based Management - For Service Industries, Government Entities, and Nonprofit Organizations (Paperback, New Ed): James... Activity-Based Management - For Service Industries, Government Entities, and Nonprofit Organizations (Paperback, New Ed)
James A. Brimson, John Antos
R1,632 R1,159 Discovery Miles 11 590 Save R473 (29%) Shipped within 7 - 13 working days

Corporate Accounting

The ABCs of ABM

Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations—including service groups, government agencies, and nonprofit entities—and any department within them.

Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs.

A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

Activity Accounting - An Activity-Based Costing Approach (Paperback, Revised): James A. Brimson Activity Accounting - An Activity-Based Costing Approach (Paperback, Revised)
James A. Brimson
R1,706 R1,207 Discovery Miles 12 070 Save R499 (29%) Shipped within 7 - 13 working days

New costing procedures for a new economic age

Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way.

Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization.

Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.

Accounting QuickStart Guide - The Simplified Beginner's Guide to Financial & Managerial Accounting for Students, Business... Accounting QuickStart Guide - The Simplified Beginner's Guide to Financial & Managerial Accounting for Students, Business Owners and Finance Professionals (Hardcover, 3rd ed.)
Josh Bauerle Cpa
R532 R420 Discovery Miles 4 200 Save R112 (21%) Shipped within 7 - 11 working days
Cost and Management Accounting - An Introduction for Students (Paperback, 3rd Revised edition): Alan Pizzey Cost and Management Accounting - An Introduction for Students (Paperback, 3rd Revised edition)
Alan Pizzey
R1,145 Discovery Miles 11 450 Shipped within 7 - 11 working days

This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting.

Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress.

Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

Elements of Costing - Pocket Notes (Paperback): Kaplan Publishing Elements of Costing - Pocket Notes (Paperback)
Kaplan Publishing 1
R205 Discovery Miles 2 050 Shipped within 7 - 11 working days
Leasing Deconstructed (Paperback): IAA-Advisory Limited Leasing Deconstructed (Paperback)
IAA-Advisory Limited
R650 Discovery Miles 6 500 Shipped within 7 - 11 working days

Recent research shows that Leasing, in one form or another, accounts for over 40% of all Capital Expenditure in the Western World. This form of 'acquisition financing' for capital equipment is growing in many emerging economies and is shaped in each by the local laws relating to 'ownership' and those relating to 'local taxation'. This book examines the features of all the component parts of this business and explains each without the complication of local environments. This gives the reader the basic knowledge to grow the various financial products within their own jurisdiction and shape them to suit their customer's requirements.

Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany (Hardcover, New edition): Moritz Schroeder Cost Accounting in Anglophone Subsidiaries - Empirical Evidence from Germany (Hardcover, New edition)
Moritz Schroeder
R1,777 R1,607 Discovery Miles 16 070 Save R170 (10%) Shipped within 7 - 12 working days

Cost accounting in Anglophone countries is in general less detailed than German cost accounting. Such cross-national differences imply a tension for Anglophone multinationals operating in Germany. These firms have to balance the group-wide application of their home-country traditions and the approval of diverging local cost accounting systems. By the means of a dyadic research design, this study finds empirical evidence for Anglophone cost accounting traditions to prevail in subsidiaries of Anglophone multinationals in Germany. However, the top management teams in these subsidiaries tend to work around such coercive pressures. The findings also suggest that the subsidiaries prefer to deviate from their parent companies' traditions to ensure the usefulness of information for their cost accounting systems.

Cost Management: A Strategic Emphasis (Hardcover, 7th edition): Edward Blocher, David Stout, Paul Juras, Gary Cokins Cost Management: A Strategic Emphasis (Hardcover, 7th edition)
Edward Blocher, David Stout, Paul Juras, Gary Cokins
R3,525 Discovery Miles 35 250 Shipped within 7 - 11 working days

Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the cost-management tools and techniques needed to support an organization's competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed - and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization's strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice. New to the 7th edition is McGraw-Hill Connect, a digital teaching and learning platform for home work completion and review that helps improve student performance over a variety of critical outcomes while aiding instructor grading and assessment efficiency. Housed within Connect, SmartBook is an adaptive study tool that helps identify specific topics and learning objectives individual students need to study. As students read, SmartBook assess comprehension and dynamically highlights where they need to focus more. The result is that students are more engaged with course content, can better prioritize their time, and come to class ready to participate.

Energy Pricing Models - Recent Advances, Methods, and Tools (Hardcover): Marcel Prokopczuk Energy Pricing Models - Recent Advances, Methods, and Tools (Hardcover)
Marcel Prokopczuk
R2,616 Discovery Miles 26 160 Shipped within 7 - 11 working days

Following the liberalization of global energy markets, the world has witnessed a substantial growth in energy commodity trading. Moreover, prices and volatilities have significantly increased, partly due to geopolitical crises, but mostly resulting from increased participation of financial investors. Such newfound interest in energy markets has spawned greater demand for state-of-the-art models and methods necessary to understand the challenges related to trading and risk management. Energy Pricing Models showcases original cutting-edge research to best illustrate the latest advances and future implications of trading in energy markets. Prokopczuk assembles an all-star team of leading academics and practitioners in order to provide a well-balanced analysis of the topic. This work is required reading for market practitioners wishing to gain greater insight into the field, as well as academics and researchers interested in learning more about the latest developments from an applied perspective.

Cost Accounting for Managerial Planning, Decision Making and Control (Paperback, 6th Revised edition): Woody Liao, Andrew... Cost Accounting for Managerial Planning, Decision Making and Control (Paperback, 6th Revised edition)
Woody Liao, Andrew Schiff, Stacy Kline, Hsihui Chang
R2,770 Discovery Miles 27 700 Shipped within 7 - 11 working days

"Cost Accounting for Managerial Planning, Decision Making and Control" emphasizes the analysis and evaluation of cost accounting information for managerial planning, control, and decision-making. Our goal is to help students (future managers) understand how cost accounting information adds value to an organization in a highly competitive business environment. The philosophy underlying the development of this book is that providing cost accounting information is primarily a logical process, rather than a procedural one. It is most important that students first understand the basic concepts and objectives, and then gain some experience in applying these concepts in different environments. Through this approach, students will be better equipped to deal with the unforeseen situations they will encounter in professional practice or on professional examinations. This philosophy is evident in each chapter, as basic concepts are presented and then illustrated with examples and a wide variety of homework problems.
This text is intended for use in undergraduate and graduate courses in cost accounting at both the basic and advanced levels. It provides a complete and concise coverage of topics commonly included in a basic course, with an in-depth coverage of selected topics more appropriate for an advanced course in cost accounting. Modular coverage of these topics permits the instructor to adapt the text to his or her own preferences for course content. Plus, an extremely clear writing style contributes to the ease with which students will comprehend the contents of each chapter. By emphasizing the differing uses for cost accounting information, our intent is to make the student an intelligent provider, user, and interpreter of this information.
Woody M. Liao is a Professor of Accounting at University of California - Riverside. He received his Ph.D. in Accounting from University of Florida, and his MBA from Illinois State University. Dr. Liao is a CPA and CMA. He has been invited and served as speaker and visiting scholar at University of Hawaii, Naval Postgraduate School, National Chung Hsing University in Taiwan, Chinese University of Hong Kong, and Hong Kong Polytechnic University. Dr. Liao has published numerous papers in leading accounting journals, and was named a Prolific Author in Accounting in 2002.
Andrew Schiff, CPA, is a Professor of Accounting in the College of Business and Economics at Towson University. He received his M.S. in Accounting from SUNY at Albany, and his Ph.D. from Rutgers University. His previous professional experience includes serving as an audit manager, assistant controller and controller in various organizations. Dr. Schiff has published in numerous academic and professional journals, and has coauthored or edited two other textbooks.
Hsihui Chang is the KPMG Professor and Department Head of Accounting in the LeBow College of Business at Drexel University. He obtained his Bachelor degree from the National Changhua University, and his Ph.D. from the University of Minnesota. Dr. Chang has published more than 60 articles in leading academic journals, and has received numerous awards for his research articles and one award for his outstanding teaching. He is professionally qualified as a CPA and a CMA, and has served as a consultant to several for-profit and non-profit organizations.
Stacy Kline, MBA, CPA has been a Clinical Associate Professor of Accounting at Drexel University for over fifteen years. Prior to joining the faculty at Drexel, she earned her MBA from Temple University and worked in public accounting for over nine years. Professor Kline has published articles, authored CPE courses and has served as a reviewer for a number of other CPE courses."

Costing and Pricing Public Sector Services (Paperback, 2nd Revised edition): Jennifer Bean, Lascelles Hussey Costing and Pricing Public Sector Services (Paperback, 2nd Revised edition)
Jennifer Bean, Lascelles Hussey
R443 Discovery Miles 4 430 Shipped within 7 - 11 working days

Costing and Pricing Public Sector Services is one of a series of books entitled "Essential Skills for the Public Sector". It sets out the process of identifying service costs, establishing unit costs, and cost control, all essential activities for ensuring value for money and accountability. It is an important text for all those working in the a public and not for profit environment as it takes private sector principles and translates them into practical tools that can be applied to public services. With increasing competition seen as a method to improve services and drive down costs, understanding the true cost of public services is important. This book also tackles many of the day to day problems that may be encountered when trying to develop unit costs for a public service entering a market led environment. There are worked examples and practical exercises which allow the theory to be put into practice, encouraging self-development and continuous improvement. The style is simple, easy to read, and accessible to staff at all levels within an organisation. It is an essential addition to a manager's toolkit of skills and knowledge.

Effective Financial Management (Paperback): Brian Finch Effective Financial Management (Paperback)
Brian Finch 1
R271 R220 Discovery Miles 2 200 Save R51 (19%) Shipped within 7 - 11 working days

Financial management comprises more than accounting and reporting. It is crucial at all stages in the business cycle, whatever the state of your business. Effective Financial Management starts with advice on raising money for a business, continues through maintaining investor relationships, includes useful information on accounting, reporting and communicating effectively with a wide range of stakeholders, gives vital tips on budgeting, forecasting and managing business costs and cash flow, and tells you how to successfully assess projects and buy assets. This indispensible guide will appeal if you are a financial or non-financial manager, in a small or medium sized enterprise, an established entrepreneur or if you are setting up your own business for the first time. It covers day to day financial concerns of a business in a practical commonsense way.

Basic Cost Accounting (Hardcover): Samuel. Waldo Specthrie Basic Cost Accounting (Hardcover)
Samuel. Waldo Specthrie
R746 Discovery Miles 7 460 Shipped within 7 - 11 working days

Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. We are republishing these classic works in affordable, high quality, modern editions, using the original text and artwork.

Basic Cost Accounting (Paperback): Samuel. Waldo Specthrie Basic Cost Accounting (Paperback)
Samuel. Waldo Specthrie
R541 Discovery Miles 5 410 Shipped within 7 - 11 working days

A guide for trainee accountants and the self employed. Learn to manage books and carry out cost accounting for self assessment. Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. We are republishing these classic works in affordable, high quality, modern editions, using the original text and artwork.

Explicit Cost Dynamics - An Alternative to Activity-Based Costing (Hardcover): Reginald Tomas Yu-Lee Explicit Cost Dynamics - An Alternative to Activity-Based Costing (Hardcover)
Reginald Tomas Yu-Lee
R2,079 Discovery Miles 20 790 Shipped within 7 - 11 working days

GETTING TO THE BOTTOM OF THE BOTTOM LINE

Traditional cost management systems typically defeat their own purpose by leading corporations to make decisions that ultimately do not optimize performance. These systems are the foundation for decisions that are made throughout the corporation. In order for organizations to increase performance beyond current capabilities, a new approach is needed that addresses issues such as understanding the true impact of various actions on the bottom line–and eliminating methods that distort numbers and narrow options. Explicit Cost Dynamics (ECD) offers such an alternative, and this expertly written, revolutionary book provides an indispensable introduction to the subject. Informative and easy-to-read, Explicit Cost Dynamics:

  • Provides an alternative view and understanding of the impact of costs, actions, and time on the bottom line of a corporation
  • Explains how this new theory can lead to an overall profit maximization
  • Shows that costs can be considered as either a function of activities performed, as a function of resources expended, or of time
  • Shows that the difference between explicit dollars flowing into and out of a company is equal to the rate of change of cash

. . . and much more to help CEOs, CFOs, controllers, cost managers, financial managers, and others involved in the decision-making process improve their organizations’ overall bottom lines.

Cost System Design and Profitabillity Analysis in UK Companies (Paperback): Colin Drury, M. Tayles Cost System Design and Profitabillity Analysis in UK Companies (Paperback)
Colin Drury, M. Tayles
R1,000 Discovery Miles 10 000 Shipped within 7 - 11 working days
The Valuation of Information Technology - A Guide for Strategy Development, Valuation, and Financial Planning (Hardcover):... The Valuation of Information Technology - A Guide for Strategy Development, Valuation, and Financial Planning (Hardcover)
Christopher Gardner
R1,042 R753 Discovery Miles 7 530 Save R289 (28%) Shipped within 7 - 13 working days

Top executives support The Valuation of Information Technology "This is the first book which I have seen that places corporate decision-making on a logical and quantitative basis. Decisions which have traditionally been done by the ‘seat of the pants’ are subjected to the same rigorous analysis as is routine in the hard sciences. I think this book strikes off in a completely new direction and deserves to be read by anyone contemplating a career in business." —Dr. Mel Schwartz, Nobel Laureate in Physics 1988 and Professor Emeritus, Stanford and Columbia Universities "An insightful, rewarding evaluation of information technology—with the aim being the creation of shareholder value. Chris Gardner’s detailed work shows how powerfully constructive and destructive the forces of innovation can be. Mastering information technology is the key to twenty-first-century commercial success. This book is a driver toward that mastery." —Tom Gardner, The Motley Fool (Fool.com) "Finally, a clear set of tools for those of us who are trying to find a path through a jungle of complexity. Chris Gardner has clearly and crisply provided a road map of rationality to help direct our path through a chaotic world of accelerating change." —Peter Sprague, Founder, Chairman, and CEO, Wave Systems, and former Chairman of National Semiconductor "The Valuation of Information Technology provides a practical, step-by-step approach for analyzing the attractiveness of an information technology system.… Highly recommended." —Derek R. Reisfield, Vice Chairman, Luminant Worldwide, and formerly President, CBS New Media, Chairman, Marketwatch.com, and Member of the Board, Sportsline USA "Information and technology are transforming commerce and challenging traditional valuation methods. The Valuation of Information Technology builds a bridge between familiar valuation, grounded on customer value, revenue, cost, and earnings contributions all on the one side, and the returns available in the new information technology context on the other. With these tools, added to thoughtful application and judgment, you will be a wiser leader investor, and consumer." —Stephen B. Bonner, President and CEO, Cancer Treatment Centers of America "Chris Gardner’s book comes at the right time for many businesses which can no longer afford the guessing or the hip-shooting that has been the solution algorithm in many companies. He points out the systemic thinking that is possible and the discipline that is required to tackle the issues in a sound, responsible, and competitively superior way." —Dr. Rainer Famulla, Partner, Andersen Consulting "The Valuation of Information Technology tackles the tough problem of defining the value of new technologies company shareholders using integrated analytical techniques. The methodologies presented in the book are essential to any successful new business development. I highly recommend it." —Dr. Khasha Mohammadi, President, e-Networks, and formerly of Bell Labs "Clearly we have entered an era where many organizations are making ‘bet the company’ investment decisions in information technology and the Internet. Unfortunately, many of these investments are made on an emotional basis alone. The Valuation of Information Technology provides a significant advance in our ability for making these decisions on a more thoughtful, analytic basis." —Frank Ostroff, Author of The Horizontal Organization "For the first time, The Valuation of Information Technology marries corporate finance with technology marketing to create a technology decision guide focused on what matters most—shareholder value." —Jim Szafranski, Marketing Manager, Tut Systems

Activity-Based Models for Cost Management Systems (Hardcover): Ronald Lewis Activity-Based Models for Cost Management Systems (Hardcover)
Ronald Lewis
R1,769 Discovery Miles 17 690 Shipped within 7 - 11 working days

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. The major feature of the book is the three ABC models for manufacturing processes, marketing functions, and service industries. These models are based on the Institute of Management Accounting (IMA)-sponsored case studies of corporate divisions or branches that have already implemented ABC systems. The study was directed by Harvard professors, Cooper and Kaplan, and KPMG Peat Marwick. The book also includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

Schaum's Outline of Cost Accounting, 3rd, Including 185 Solved Problems (Paperback, 3rd edition): Ralph S. Polimeni, James... Schaum's Outline of Cost Accounting, 3rd, Including 185 Solved Problems (Paperback, 3rd edition)
Ralph S. Polimeni, James A. Cashin, Sheila A. Handy
R464 R380 Discovery Miles 3 800 Save R84 (18%) Shipped within 7 - 11 working days

This powerful study guide includes all subjects found in the leading textbooks and parallels the full-year cost accounting courses most schools offer. Also appropriate for solo study, this book makes the complex concepts and techniques accessible through clear explanations and solved problems to provide a review and help students master their skills.

Cost Containment for Higher Education - Strategies for Public Policy and Institutional Administration (Hardcover, New): William... Cost Containment for Higher Education - Strategies for Public Policy and Institutional Administration (Hardcover, New)
William Brand Simpson
R1,770 Discovery Miles 17 700 Shipped within 7 - 11 working days

.Simpson identifies strategies for cost containment or cost reduction in higher education and discusses these strategies in light of their effect on the quality of the learning experience, the future of the academic profession, and the implications for society. This differs from most of the current literature on cost, which tends only to describe it, explain factors underlying its increase, and how it may be financed.

Particular concern is given to options that could be followed over the long term without impairing the quality of educational opportunities, the academic profession, or society in general. The emphasis is thus on the objectives to be served, rather than the resolution of financial difficulties on the revenue side or on crisis management. Some of the strategies discussed are applicable at particular levels of government; some relate to interinstitutional arrangements; and some are options for individual institutions. This book is recommended for university trustees and administrators, educational administration courses, and government policymakers and concerned faculty.

Handbook of Cost Accounting Theory and Techniques (Hardcover, New): Ahmed Riahi-Belkaoui Handbook of Cost Accounting Theory and Techniques (Hardcover, New)
Ahmed Riahi-Belkaoui
R1,822 Discovery Miles 18 220 Shipped within 7 - 11 working days

Clearly organized and readable, this work is a good introduction to cost accounting for someone with little prior course work or experience in the field. Most chapters include a list of suggested readings. Good index. Most appropriate for community college or public library collections. "Choice"

In response to the expanding roles of accountants in all types of organizations, cost accounting is becoming increasingly multidimensional, relying not only on traditional accounting principles, but also on behavioral, organizational, decisional, and other foundations. These conceptual foundations and their applications to cost accounting practices form the basis of this handbook, which offers both accounting students and professionals a comprehensive review and interpretation of cost accounting techniques and theories. By treating both traditional and newer dimensions of the discipline, the book defines a new scope and boundary that presents cost accounting in a multidimensional framework.

Ahmed Belkaoui presents his material from three different perspectives. First, he shows how the fields of cost accounting, economics, behavioral science, operations research, statistics, and mathematics provide the tools as well as the concepts necessary for the classification, accumulation, and reporting of relevant data for internal decision making and for the interpretation and evaluation of resulting decisions. Second, he demonstrates how standard cost accounting techniques can be complemented by other possible approaches to problems, stressing not only the descriptive but also the normative solutions to cost accounting problems. Finally, he examines how cost accounting techniques affect the planning and control of routine and nonroutine decisions, inventory valuation and income determination. Among the major new developments addressed are variance analysis, learning phenomena in cost estimation, flexible manufacturing systems, and behavioral considerations in cost allocation. This work will be especially valuable for professional accountants and graduate students preparing for an accounting career, and an important resource for academic and public libraries.

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